operating loss

(redirected from Operating Losses)

Operating Loss

The state in which a company's operating expenses exceed its income for a given period of time, usually a quarter or a year. A company can carry back or carry forward operating losses for a certain number of years, reducing the company's tax liability. This is positive, but an operating loss still means that the company is losing money, which cannot be sustained over the long term.

operating loss

The excess of operating expenses over revenue. As with operating income, operating losses exclude revenues and expenses from operations that are not considered a regular part of the business. Also called deficit. Compare operating income.
References in periodicals archive ?
Net operating losses originating in 2001 and 2002 that are carried back and net operating losses carried over to these two years, however, are not subject to the 90% rule.
The state's major health maintenance organizations all reported operating losses for the first quarter, citing seasonal increases in the use of health care services and rising medical costs.
NORDIC BUSINESS REPORT-16 February 2006-Ganger Rolf ASA and Bonheur ASA report operating losses for 2005(C)1994-2006 M2 COMMUNICATIONS LTD http://www.
The Tax Court recently ruled that a former debtor in bankruptcy (P) could apply net operating losses (NOLs) acquired from his bankruptcy estate against nonbankruptcy income recognized during the bankruptcy proceeding.
23 million for 2001 to cover the operating losses of installations of the former Minas de Lieres S.
To lengthen the carryback period for net operating losses to five years.
1502-21 allowed net operating losses to be carried back for 10 years to the extent consolidated product liability losses exceeded the consolidated net operating loss.
That model restricts the recognition of net deferred tax assets to the amount that would be recovered based upon the presumed carryback of net operating losses that result from scheduling the reversal of existing temporary differences by year.
The increased operating losses for the fourth quarter and the year were primarily due to increased operating costs, in particular for the new operations, the net cost of the LPGA tournament held in October 2008 and higher administrative costs.
In an effort to protect net operating losses, the bankruptcy court applies several provisions in the bankruptcy code (Title 11 of the U.
NORDIC BUSINESS REPORT-21 July 2005-Ganger Rolf ASA and Bonheur ASA report 6-month operating losses of NOK10.
In Notice 98-38, the IRS and Treasury Department pose the question whether the current SRLY rules limiting the utilization of operating losses should be replaced with an approach modeled after section 382 (hereinafter "section-382 approach").