Examlex
A(n) _____ strategy arises out of the combination of high pressure for local responsiveness and high pressure for cost reductions.
Positive Adjustment
An increase in the amount of reported income or expense, resulting in a higher taxable income.
AMTI
Alternative Minimum Taxable Income, which is calculated to ensure that taxpayers with large amounts of deductions, exemptions, and exclusions still pay a minimum amount of tax.
AMT Depreciation
Depreciation methods and rates that apply for the Alternative Minimum Tax, a parallel tax system to ensure certain taxpayers pay a minimum amount of tax.
Regular Tax Depreciation
A deduction that allows taxpayers to recover the cost of property used in a business or held for the production of income, computed under the regular tax system.
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