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Definición de “capital allowance” en inglés

capital allowance

noun [C]
 
 
( also investment allowance)
ACCOUNTING, TAX an amount of money that a business spends to buy buildings, equipment, vehicles, etc., which it can use to reduce the tax on its profits: A 100% capital allowance is available for capital expenditure on scientific research, for example, for the purchase of a laboratory. →  Compare depreciation allowance , writing-down allowance
(Definition of capital allowance from the Cambridge Business English Dictionary © Cambridge University Press)
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