Example sentences of "[vb pp] off against " in BNC.

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1 Trees and cultivation are fenced off against their hungry assaults .
2 They include asking whether various capital losses could be written off against property companies owned by BAe ; whether the Government was aware of BAe 's attempts to use leasing companies to defray indirectly further tax bills ; and what was the total trading tax loss written off .
3 Abstract 3's intention was for companies to include , in their calculation of a gain or loss on disposal of a business , any goodwill previously written off against reserves .
4 Enterprise Computer Holdings , for instance , in its p&l account to 31 March 1992 , includes ‘ purchased goodwill previously written off against reserves ’ , cancelled out a few lines later by an equal and opposite amount under ‘ reinstatement of goodwill written off above ’ .
5 They were written off against unit sales over the royalty periods .
6 Although the Bank of England does not forbid them to do so , such stakes would have to be wholly written off against capital .
7 The third component should be written off against profit if it represents an overpayment or transferred to reserves if an underpayment .
8 In no circumstances , the report stresses , should any part of goodwill be written off against reserves .
9 A decision by a customer to change a source of supply usually involves substantial fixed costs in setting up new systems of distribution and servicing which can not be immediately written off against lower supply prices .
10 Under byzantine medical and social insurance regulations in the USA , payments for maintenance and mortgage can be written off against tax .
11 This is necessary because many overhead costs are not included in work in progress but are written off against current profits each year ( see Chapter 11 ) .
12 The goodwill arising from these transactions shall be written off against reserves prior to completion .
13 Here the desires of the vendor and Newco may converge because the problem for Newco in acquiring goodwill is that it will reduce Newco 's distributable profits as it must be written off in the profit and loss account , unless it can be written off against the share premium account .
14 The cost of that level of expansion ah were largely written off against revenue or a large part of against revenue with the effect that reduces the business to break even .
15 Well , no non , unsecured loan written off against barrelage .
16 Well I think expenses I 'd should imagine that 's written off against it .
17 The request serial number should also be checked off against the records in the control book , and logged as completed .
18 And since one partial theory can be played off against another in the same way that sentences can , we have eventually to hold , with Quine , that ‘ the unit of empirical significance is the whole of science ’ .
19 The possibility of one association being played off against another was obvious .
20 In the earlier work the circular , arching and swinging elements are played off against an angular , somewhat disjointed pictorial armature .
21 Here is a passage about a picture by Judy Rifka : ‘ In Square Dress , a dancer , seen from above , is set off against an exuberant field of abstract color patches and architecturally evocative lines and circles .
22 Without any application to the court , the mortgagee , if his mortgage is a conveyance of the legal estate or ownership , may take possession ; but this course is hazardous , since he may be called upon in a redemption action to account strictly not only for profits actually received by him , but also for those which he might but for his default have received , and all such profits , so far as they exceed the interest due for the time being , must be set off against the principal .
23 Instead , the earnings in your new job will usually be set off against what you have lost .
24 Social security benefits will be set off against your loss ; the relevant rules are contained in detailed regulations .
25 If it was clearly intended that the ex gratia sum should include an element to cover the basic award , it will be set off against that award , but not otherwise .
26 The attendance allowance , being payable as of right , must be declared as income for tax purposes , but any expenses wholly and necessarily incurred in the performance of the duty ( and not otherwise reimbursed ) may be set off against it .
27 As more JARs become part of harmonisation regulation we hope that this work and associated costs will diminish in the next year or so , and the cost of work on JARs must be set off against work not needed on BCARs .
28 In the September 1992 issue of ACCOUNTANCY ( see p 111 ) , we reported a case before the Court of Appeal in which the Court was asked to make a declaration as to whether MS Fashions Ltd and MS Fashions ( Wholesale ) Ltd could be required to pay to Touche Ross , the liquidator of the Bank of Credit and Commerce International , the whole of a combined overdraft of £600,000 , or whether a deposit with BCCI by Mr Sarwar of £300,000 , which had been used as a security for the overdrafts , could be set off against the sum of £600,000 under Rule 4.90 of the Insolvency Rules 1986 .
29 However , under SP7/89 , a parent company can surrender ACT that was previously set off against its mainstream tax liability in an assessment which had become final .
30 In addition £219.9m was set off against share premium account in 1988 under s 133 , CA 1985 and not recorded in the accounts .
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