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Explanation: I am hoping Danilo Nogueira will answer to confirm what both Marian and I learned from him - but I think he suggested \"assumed profit\" in the case I asked about. He said that it is a simplified way for (the tax authorities?) to estimate a company\'s profit based on their gross receipts and the type of business.
In attending a Spanish-language lecture on tax law at the ATA national conference in 2001, I learned that this can be translated as \"notional profit.\" But I haven\'t checked that out.