Add Back definition

Add Back means the percentage of claimed credit that is added back to a qualified taxpayer’s tax liability during the Compliance Period in the event the qualified taxpayer either (x) sells or transfers their interest in the historic resource or (y) has their certificate of completed rehabilitation revoked.
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Add Back has the meaning set forth in subclause (a)(v) of the definition of “Consolidated Operating Cash Flow”.
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Add Back means an amount equal to (i) with respect to the measurement period ending March 31, 2007, $9,529,442, (ii) with respect to the measurement period ending June 30, 2007, $6,816,368, (iii) with respect to the measurement period ending September 30, 2007, $3,603,238, (iv) with respect to the measurement period ending December 31, 2007, $835,000, and (v) with respect to any measurement period ending thereafter, $0.
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Examples of Add Back in a sentence

  • Add Back: Disallowed related party transactions, if any, to the extent the charge is in excess of an unrelated third-party charge for the same service or product.

  • Earnings Per Share $2.85 - $3.15 Add Back: Estimated Restructuring Charges and Other Items ~ $0.15 Adjusted (non-GAAP) Earnings Per Share $3.00 - $3.30 Free Cash Flow (before dividends) $325 - $350 mil.

  • For purposes of this subsection (f), "Operating Earnings" shall mean (i) Earnings Before Taxes before provisions for interest income and expense, gain or loss on investments (and marketable securities), gain or loss on businesses sold and before write-up or write-down of assets plus (ii) any Add Back Expenses.

  • Repayment of Term Loan Dividends to Minority Interests Witholding Tax Expense Share Option Proceeds Other Financing Activities Net Cash Used in Financing Activities Effect of FX Rates on Changes of Cash and Cash Equivalents TOTAL CASHFLOW FCF Calculation Cash Flow From Operations Add Back: Interest Expense Less: Capital Expenditure on PPE Less: Intangible Asset Purchase Less: Other Acquisitions Less: Dividends to Minority Interests Less: Witholding Tax Expense FCF 270 GIANT INTERACTIVE GROUP, INC.

  • The definition of “EBITDA” set forth in Section 1.1 of the Credit Agreement is hereby amended by inserting the clause “plus, solely for determining EBITDA for the Computation Periods ending December 31, 2005 and March 31, 2006, research and development expenditures during such Computation Periods in an amount not to exceed $3,000,000” immediately following the phrase “the Decatur Add Back and the Refinancing Expense Add Back”.

  • Prima facie tax (benefit) on Operating Loss (234,457) (Calculated at 36%) Add Back Permanent Differences - Formation Costs Expensed in the accounts not claimable for income tax 85,404 Current Year Tax Losses not tax recognized 149,053 ------------ Income Tax Expense Benefit 0 ------------ The above tax loss has not been brought to account as a future income tax benefit as realization cannot be virtually assured.

  • In millions of US dollars) 2003 2002 2001 ____ _____ _____ $ $ $ Net Earnings (Loss) - As Reported 18.2 (54.5) (12.2) Add Back: Financial Expenses 28.5 32.8 38.9 Income Taxes (4.1) (12.7) (10.4) Depreciation & Amortization 27.6 27.3 33.8 ____ ____ ____ EBITDA 70.2 (7.1) 50.1 Non-recurring Items* Gross Profit Items* 7.7 SG&A Items* 10.8 Other Items** 70.0 ____ ____ ____ Adjusted EBITDA 70.2 62.9 68.6 ____ ____ ____ *See table beginning on page 8 for non-recurring items.

  • PER CUSTOMER BANK USE ONLY FEDERAL GOVERNMENT A/R $0 $0 FOREIGN ACCOUNTS $0 $0 CONTRA ACCOUNTS $0 $0 AFFILIATE ACCOUNTS $0 $0 25% RULE $0 $0 CONCENTRATIONS $0 $0 OLD CREDITS (Add Back as a +) $0 $0 PRE-BILLED/ADVANCED BILLED $0 $0 PROGRESS BILLED $0 $0 OVER 120 + DAYS FROM INVOICE $0 $0 OTHER (SPECIFY) $0 $0 INELIGIBLE GRAND TOTAL $0 $0 Line five (5) of the Report of AR and Inventory contains a formula to transfer the Ineligible Grand Total.

  • Non-GAAP Financial Measure Reconciliations Non-GAAP Reconciliation: Income and E.P.S. (Cont'd) 20 Net Income Nine Months ended Sept 30, 2008 Sept 30, 2007 Net Diluted Net Diluted ($000's except per share data) Income E.P.S. Income E.P.S. As Reported GAAP Measure 9,729 0.57 (8,967) (0.56) Add Back: 2Q07 Restructuring Charge (1) 14,139 0.89 “Adjusted” non-GAAP Measure 9,729 0.57 5,172 0.30 3Q08 YTD vs.

  • Effective tax rate of 15% to 18% Negligible change in shares outstanding 2008 Earnings and Free Cash Flow Guidance 2008 Guidance Reported (GAAP) Earnings Per Share $3.35 - $3.55 Add Back: Estimated Integration Transition Costs, Restructuring and Asset Impairment Charges ~ $0.40 Adjusted (non-GAAP) Earnings Per Share $3.75 to $3.95 Capital Expenditures & Investments in Software (ex-integration) ~ $170 mil.

Related to Add Back

  • Cash Back and “Cash Credit” means cash rewards benefit issued by the provider/bank for eligible applications or transactions.

  • Piggy-Back Registration.

  • Book Depreciation means, with respect to any Company asset for each Fiscal Year, the Company’s depreciation, amortization, or other cost recovery deductions determined for federal income tax purposes, except that if the Book Value of an asset differs from its adjusted tax basis at the beginning of such Fiscal Year, Book Depreciation shall be an amount which bears the same ratio to such beginning Book Value as the federal income tax depreciation, amortization, or other cost recovery deduction for such Fiscal Year bears to such beginning adjusted tax basis; provided, that if the adjusted basis for federal income tax purposes of an asset at the beginning of such Fiscal Year is zero and the Book Value of the asset is positive, Book Depreciation shall be determined with reference to such beginning Book Value using any permitted method selected by the Board in accordance with Treasury Regulation Section 1.704-1(b)(2)(iv)(g)(3).

  • Automatic Investment Plan means a program in which regular periodic purchases (or withdrawals) are made automatically in (or from) investment accounts in accordance with a predetermined schedule and allocation. An Automatic Investment Plan includes a dividend reinvestment plan.

  • Distribution Reinvestment Plan means the distribution reinvestment plan of the Company approved by the Board and as set forth in the Prospectus.

  • Pre-Incentive Fee Net Investment Income means interest income, dividend income and any other income (including any other fees, other than fees for providing managerial assistance, such as commitment, origination, structuring, diligence and consulting fees or other fees that the Corporation receives from portfolio companies) accrued during the calendar quarter, minus the Corporation’s operating expenses for the quarter (including the Base Management Fee, expenses reimbursed to the Adviser under this Agreement and any interest expense and dividends paid on any issued and outstanding preferred stock, but excluding the Incentive Fee). Pre-Incentive Fee Net Investment Income includes, in the case of investments with a deferred interest feature (such as original issue discount debt instruments with payment-in-kind interest and zero coupon securities), accrued income that the Corporation has not yet received in cash. Pre-Incentive Fee Net Investment Income does not include any realized capital gains, realized capital losses or unrealized capital appreciation or depreciation.

  • Qualified low-income community investment or “QLICI” shall have the same meaning as set forth in IRC § 45D(d) and 26 C.F.R. Part 1.45D-1(d).

  • Moderate-income household means a household with a total gross annual household income in excess of 50 percent but less than 80 percent of the median household income.

  • Follow-On Investment means an additional investment in the same issuer, including, but not limited to, through the exercise of warrants, conversion privileges or other rights to purchase securities of the issuer.

  • Public Finance Management Act ’ means the Public Finance Management Act, 1999 (Act No. 1 of 1999);

  • XXXXX Administrator’s Website means the Bank of England’s website, currently at xxxx://xxx.xxxxxxxxxxxxx.xx.xx, or any successor source for the Sterling Overnight Index Average identified as such by the XXXXX Administrator from time to time.

  • Pro se means a person proceeding on the person’s own behalf without legal representation.

  • Moderate income housing means housing occupied or reserved for occupancy by households with a gross household income equal to or less than 80% of the median gross income for households of the same size in the county in which the city is located.

  • Electronic Funds Transfer (EFT) indicator means a four-character suffix to the unique entity identifier. The suffix is assigned at the discretion of the commercial, nonprofit, or Government entity to establish additional System for Award Management records for identifying alternative EFT accounts (see subpart 32.11) for the same entity.

  • NERC Interchange Distribution Calculator means the NERC mechanism that is in effect and being used to calculate the distribution of energy, over specific transmission interfaces, from energy transactions.

  • Covered Amount means, for any Distribution Date with respect to the Controlled Accumulation Period or the first Special Payment Date, if such Special Payment Date occurs prior to the date the Class A Invested Amount is paid in full, an amount equal to the sum of (x) with respect to the Class A Certificates, the product of (i) the Class A Certificate Rate, (ii) a fraction, the numerator of which is the actual number of days from and including the prior Distribution Date to but excluding the then current Distribution Date and the denominator of which is 360 and, (iii) the Principal Funding Account Balance, if any, as of the preceding Distribution Date that is allocable to the principal of the Class A Certificates and (y) with respect to the Class B Certificates, the product of (i) the Class B Certificate Rate, (ii) a fraction, the numerator of which is the actual number of days from and including the prior Distribution Date to but excluding the then current Distribution Date and the denominator of which is 360 and (iii) the Principal Funding Account Balance, if any, as of the preceding Distribution Date that is allocable to the principal of the Class B Certificates.

  • Broad-Based Black Economic Empowerment Act means the Broad-Based Black Economic Empowerment Act, 2003 (Act No. 53 of 2003);

  • Free appropriate public education means special education and related services that:

  • Basle Accord means the proposals for risk-based capital framework described by the Basle Committee on Banking Regulations and Supervisory Practices in its paper entitled "International Convergence of Capital Measurement and Capital Standards" dated July 1988, as amended, modified and supplemented and in effect from time to time or any replacement thereof.

  • General purpose radiographic x-ray system means any radiographic x-ray system which, by design, is not limited to radiographic examination of specific anatomical regions.

  • Broad-Based Black Economic Empower-ment Act means the Broad-Based Black Economic Empowerment Act, 2003 (Act No. 53 of 2003);

  • BACS means the Banks Automated Clearing System;

  • Public School Student Accessing Courses at a Distance means a student who is scheduled for a full course load through the District and attends all classes virtually.

  • Capture system means all equipment (including, but not limited to, hoods, ducts, fans, booths, ovens, dryers, etc.) that contains, collects, and transports an air pollutant to a control device.