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add-back
The amount added to the principal balance of a loan because the monthly payments are insufficient to pay all currently accrued interest; may be encountered with variable-rate, fixedpayment loans.


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1) the Court of Civil Appeals misapprehended the "unreasonableness" exception to the Alabama add-back statute; the Court thereby contravened legislative intent, ignored business reality and common business practice, and by constricting that provision to the point of mootness, exposed routine business arrangements to add-back exposure;
Pomerantz, Source-Based Taxation of Intangible Income: A Critique of Morton Thiokol and Ohio's Add-Back
Democrats: Have proposed no add-back dollars to current spending blueprint, which would mean screening for 45 percent of all firstborns
 
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