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 ?
Biopharmaceutical company AbbVie (NYSE:ABBV) said on Wednesday that it has completed its Phase 2b clinical trial evaluating the safety and efficacy of elagolix alone or in combination with add-back therapy compared to placebo in cooperation with Neurocrine Biosciences (NasdaqGS:NBIX).
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.
In particular, he noted that consumables, which encompasses such categories as cosmetics and pet care, benefited from the add-back of SKUs.
Central to this discussion is the use of gonadoptropin-releasing hormone (GnRH) agonist agents and the importance of add-back therapy to prevent or alleviate symptoms that occur in a hypoestrogenic state.
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.
That is, the IRC section 68 limitation is only used to reduce the New York add-back modifications if the limitation was not fully utilized in reducing allowable New York itemized deductions.
Use the table of Add-Back Points Matrices for each type of feasible action for the various types of pavement.
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.