Before-Tax Basis

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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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On pretax basis, profits declined by 24 percent during the outgoing quarter.
On a pretax basis, in fact, earnings decreased slightly from last year's level due to special items.
Indeed, on a pretax basis, earnings declined slightly from prior-year levels due to the impact of special items.
31 per diluted share on a pretax basis, compared with pretax net gains of $40 million, or $.
The interest expense was USD 524,000 for the quarter on a pretax basis, the firm said.
In 2003, Bard implemented an elective, equity-based long-term incentive program that offered the ability to defer bonus and commission awards on a pretax basis.
Synergies, on a pretax basis, are forecast to amount to USD5m in 2011 and USD7m in 2012.
Chief executive Alan Mulally said the number two US carmaker now expects to "about break-even" in 2009, on a pretax basis and before special items, with strong results from Europe and South America.
On a pretax basis, the company registered a profit of 10.
Julie forgoes the same annual after-tax amount of salary, but because she is taking advantage of a salary reduction option in a retirement saving plan (and therefore the dollars go into her account pretax), her $5,000 after-tax commitment equals $7,692 on a pretax basis, given that she is in the 35% overall income tax bracket.
The key advantage of HSAs is that they're cash accounts, are completely portable, belong to the employee, and employees and employers can contribute to them on a pretax basis," said Douglas M.
45 billion yen the previous year when the company climbed back into the black on a pretax basis.