Example sentences of "be [verb] to the profit and " in BNC.
Next page| No | Sentence |
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| 1 | In later years , when book depreciation exceeds capital allowances , this deferred tax can be credited to the profit and loss account to smooth the effect over time . |
| 2 | Under the proposals of the FRED , issue costs on capital instruments which have a finite term will , effectively , be charged to the profit and loss account over that term . |
| 3 | In this situation , that proportion of the goodwill written off directly to reserves that relates to the estate agency business should be charged to the profit and loss account as part of the costs of closing that activity on the grounds that it is a separate business . |
| 4 | Rental obligations are to be apportioned between the finance element , which is to be charged to the profit and loss account , and the capital element which is to be applied to reduce the outstanding obligation for future instalments so as to produce a periodic rate of charge which represents a constant proportion of the balance of capital repayments outstanding . |
| 5 | Rentals in respect of all other leases are to be charged to the profit and loss account in equal annual amounts over the periods of the relevant lease . |
| 6 | Rental obligations are to be apportioned between the finance element , which is to be charged to the profit and loss account , and the capital element which is to be applied to reduce the outstanding obligation for future instalments so as to produce a periodic rate of charge which represents a constant proportion of the balance of capital repayments outstanding . |
| 7 | Rentals in respect of all other leases are to be charged to the profit and loss account in equal annual amounts over the periods of the relevant lease . |
| 8 | Alternatively as the accounts are being done at the end of the month at that point in time the benefit is used up so the rent could be charged to the profit and loss account directly . |
| 9 | Another effect could be when the debtor falls to pay and the amount has to be charged to the profit and loss account as a bad debt . |
| 10 | In which period should the refund be taken to the profit and loss account ? |