Before-Tax Basis

Before-Tax Basis

Any calculation that does not account for either income taxes or capital gains taxes. The before-tax basis is not as useful as the after-tax basis for arriving at an accurate figure, particularly given the fact that some investments are tax-exempt. See also: Pretax contribution.
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This is thanks to tax provisions that begin this year and allow the cost of qualified long term care to be covered using the cash value of life insurance and annuity contracts on a before-tax basis.
Now the opportunity to move dollars out of the corporation on a before-tax basis has to be balanced against my asset protection strategy.
As a performance measurement, return on assets is defined as the percentage of operating profit to total net assets, calculated on a before-tax basis for operating profit.
79) On a before-tax basis, it breaks even, but after-tax it yields 4 percent.
As shown in Exhibit 1, these costs are composed of operations expenses like obsolescence, warehousing, pilferage, insurance, and taxes--all of which are stated on a before-tax basis.
It is relatively straightforward to compare the ex post performance of TIPS with conventional Treasury debt on a before-tax basis.
Using either the direct or indirect method, the $108,000 NGFO under SFAS 95 is penalized by $12,000 of income tax payments on the $30,000 plant disposal gain, and the $100,000 plant, disposal proceeds are reported on a before-tax basis as an investing inflow.
If you are familiar with it, you might want to calculate the firm's WACC on a before-tax basis and compare it to the return-on-asset numbers.
401(k) plan on a before-tax basis, the company's payroll base is reduced by those amounts.
The entity has the option of either displaying the components on a before-tax basis with the aggregate amount of tax related to the total amount of other comprehensive income reported on one line or on a net-of-tax basis for each component.
Health Care Premium Conversion Account (PCA): the mechanism by which participant health care premiums for group coverage are paid on a before-tax basis.
The 1982-1983 Page(4) survey found that on a before-tax basis, IRR was used by 57% of the 101 respondents, followed by the direct method in second place at 45%.