add-back

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.
References in periodicals archive ?
NASDAQ: NBIX), today announced the completion of a Phase 2b clinical trial evaluating the safety and efficacy of elagolix alone or in combination with add-back therapy compared to placebo.
Another example of a taxpayer-unfriendly challenge to intercompany transactions, say Martire and Eberle, can be found in Virginia's recent retroactive interpretation of the subject-to-tax exception in its add-back statute.
911 exclusion (which is what Form 2555 is all about) is an add-back to Column C of Schedule CA.
The distinction between a direct income tax and a franchise tax measured by income may be significant in this connection; in general, however, most states include both kinds of taxes in the statutory, state tax add-back.
This test would show if the increases in the ROA and ROE measures in the year of the add-back and the decreases in the same measures during the preceding two years were significant with a 95 percent confidence level.
Bankrupt taxpayers with carryovers that would be shorted by the restoration of interest deductions and the required add-back of 50% of excluded debt cancellation gain fall into this category.
The dilutive impact of assuming conversion will be partially offset by the related add-back of debt interest expense related to the Notes to net income in accordance with the if-converted method under SFAS No.
Code 1975 [section] 40-18-35(b), and asserted that the Lee and Wrangler royalty payments--properly deducted in the computation of VFJ's separate company federal taxable income--were subject to add-back and therefore includible in Alabama taxable income.
The Indiana Tax Court held that the Michigan single business tax (SBT) is not an add-back for purposes of Indiana's financial institutions tax.
The add-back of net after tax interest expense related to the notes for the third and fourth quarters (estimated to be $1,466,000 in the aggregate, including amortization of deferred financing costs); and
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;
The agreement includes a six-month freeze in the scheduled income tax rollback in exchange for a 40 percent reduction in the Single Business Tax (SBT) health care add-back tax; 20 percent in 2005 and another 20 percent in 2006.