Both AGI and expanded income include taxpayers' reported net capital gains after such questionable losses have been booked.
The richest 400 reported 1.3% of all adjusted gross income but booked 8.5% of all net capital gains.
As a result, capital expenditures outpace both depreciation (meaning net capital outlay) and capital expenditure growth rate exceeds the revenue growth rate.
This reduces the net capital inflow required to finance the trade deficit.
And therefore, although the gross investment made may be tens of millions for this plant, the net capital addition is much less.
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Higher tax rates will also encourage tax avoidance, especially by the truly wealthy who can minimize the realization of their net capital gains.
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Indeed, net capital spending by Whitehall departments where most of the planned increase is earmarked has fallen slightly compared with the same period in 1999-2000.
Should the manager feel the need to get out of Altria, he could simultaneously sell the Amazon and wind up with no net capital gain.
You must also exclude net capital losses on a Schedule D, prior year NOLs and personal exemption amounts for yourself, your spouse and your dependents.
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The net capital inflows that drove up the stockmarket earlier this year have turned into net capital flight since the arrest of Platon Lebedev, a Yukos shareholder, in July seen as the government's first salvo in its campaign against Mr Khodorkovsky.
The higher the return on capital which he defines as pretax operating profit divided by the sum of net working capital and net fixed assets the more effectively a company is using its capital to generate profit.
If there are net short-term capital losses, they are then used as an offset against the net long-term capital gains.
The message Mr Achleitner preached was radical at the time in Germany: capital markets are eclipsing house banks as a source of cash and Germany is now a net importer of capital, so companies need to woo international shareholders by becoming more transparent and setting themselves tougher targets.
The current-account deficit is no more than the accounting counterpart of that net inflow of capital.
The economy is growing, albeit at a modest 2.5%, and there is a net inflow of capital.
However, the net inflow of capital will put downward pressure on interest rates and will also stimulate job growth.
But the net flow of capital is, ultimately, heavily into stocks.
Third, net flows of capital have masked outflows.
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Chief Executive Charles Li is refocusing HKEx to take advantage of expectations that China will become a net exporter of capital as currency restrictions are relaxed, with growing commodities and fixed-income products to diversify away from low-margin cash equities.
If you have a net loss remaining after capital gains and capital losses are blended, you can carry it forward indefinitely.
The Institute of International Finance, a bankers' group, expects a 30% decline in net flows of private capital from last year.
In a taxable account, net long-term capital gains are taxed at a rate lower than the ordinary income-tax rate for withdrawals from tax-deferred retirement plans.
Net long-term capital losses from any rate category are first applied against the highest tax rate long-term capital gains (meaning, for example, gains from collectibles taxed at 28%).
Ms. HUELLE: Well, my credit line has been reduced, which is my safety net, which means now I have to be conservative going forward into the holiday season with my spending, because I now have to keep the safety net in my liquid capital account, whereas before, I could've, you know, spent a little more, got more objects in, but now I have to keep that in my account.
While the net foreign debt of the U.S. is growing (the result of capital inflows), household net worth is growing faster, meaning foreigners are investing in the U.S. too slowly and conservatively to keep up with our growth.
That applies both to the current budget balance and the net fiscal balance, including capital expenditure.
The net result is that its capital ratio becomes bigger, and the bank - all other things being equal (that ghastly qualification again) - becomes stronger.
Like other investment companies, BDCs are compelled, as the price for not being taxed themselves, to distribute most of their capital gains and net operating income to shareholders.
He scours Asia for enterprises that sell into large and expanding markets and have high or rapidly rising returns on equity, strong free cash flow (meaning net income plus depreciation minus capital expenditures, adjusted for working capital) and a focused long-term strategy.
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