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As a result of the Peace of Westphalia of 1648
Pre-Tax Book Income
Pre-Tax Book Income is the income earned by a business before tax, as reported in its financial statements, not considering taxable income adjustments.
Tax Depreciation
The depreciation expense allowed by tax authorities for the purpose of reducing taxable income, which may differ from book depreciation.
Book Depreciation
The method used by businesses to allocate the cost of a physical asset over its useful life for accounting and tax purposes.
Tax Rate
The percentage at which an individual or corporation is taxed, often varying by income or profits.
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