English to Dutch translations [PRO]
Bus/Financial - Accounting | | English term or phrase: Adjusted Current Earnings (ACE) | Deze term komt voor in een boekhoudprogramma.
Wat equivalent hebben wij in het Nedelands voor dit?
Bedankt. |
| RVL-RVLKudoZ activityQuestions: 54 ( 1 open) ( 1 without valid answers) ( 1 closed without grading) Answers: 62
United States
| Local time: 12:37
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| | "bijgestelde huidige inkomsten" | Explanation:
Omdat dit betrekking heeft op een VS-specifieke belastingregeling, heeft het weinig zin om naar Nederlandse (of Belgische) "equivalenten" te zoeken. Als je een vertaling gebruikt, zou ik wel de oorspronkelijke Engelse term tussen haken vermelden.
-> "The Adjusted Current Earnings (ACE) adjustment is part of the Alternative Minimum Tax (AMT). Therefore, a small business corporation that is exempt from AMT is also exempt from ACE.
If, however, you need to calculate ACE, you must adjust the current year’s earnings as follows:
- Recalculate depreciation for all MACRS and ACRS assets and use straight-line depreciation with either the asset’s ADS recovery period or the remaining ADS recovery period as of the close of the last tax year beginning before 1990 (the placed-in-service date of the asset controls which recovery period you use).
- In general, any income that is excluded from pre-adjustment AMTI (that is, alternative minimum taxable income before the ACE adjustment is made), but included in E&P, must be included in ACE.
- In general, any item that is deductible in determining pre-adjustment AMTI (that is, alternative minimum taxable income before the ACE adjustment is made), but that is not deductible for E&P purposes, is not deductible for ACE. Note that timing differences are not considered so that only deduction items that are permanently disallowed for E&P are also disallowed for ACE."
http://tinyurl.com/48uf7 |
| Selected response from:
 Chris Hopley
Netherlands
Local time: 19:37
| Grading comment Hartelijk bedankt!
3 KudoZ points were awarded for this answer |
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| Discussion entries: 0 |
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Automatic update in 00:
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38 mins confidence:   peer agreement (net): +2 | adjusted current earnings (ace) "bijgestelde huidige inkomsten"
Explanation:
Omdat dit betrekking heeft op een VS-specifieke belastingregeling, heeft het weinig zin om naar Nederlandse (of Belgische) "equivalenten" te zoeken. Als je een vertaling gebruikt, zou ik wel de oorspronkelijke Engelse term tussen haken vermelden.
-> "The Adjusted Current Earnings (ACE) adjustment is part of the Alternative Minimum Tax (AMT). Therefore, a small business corporation that is exempt from AMT is also exempt from ACE.
If, however, you need to calculate ACE, you must adjust the current year’s earnings as follows:
- Recalculate depreciation for all MACRS and ACRS assets and use straight-line depreciation with either the asset’s ADS recovery period or the remaining ADS recovery period as of the close of the last tax year beginning before 1990 (the placed-in-service date of the asset controls which recovery period you use).
- In general, any income that is excluded from pre-adjustment AMTI (that is, alternative minimum taxable income before the ACE adjustment is made), but included in E&P, must be included in ACE.
- In general, any item that is deductible in determining pre-adjustment AMTI (that is, alternative minimum taxable income before the ACE adjustment is made), but that is not deductible for E&P purposes, is not deductible for ACE. Note that timing differences are not considered so that only deduction items that are permanently disallowed for E&P are also disallowed for ACE."
http://tinyurl.com/48uf7
| Chris Hopley
Netherlands
Local time: 19:37
Specializes in field
Native speaker of:  English
PRO pts in category: 7
|
| | |
43 mins confidence:
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