Balancing Charges

Balancing Charges is a tax accounting concept in the field of capital allowances wherein a taxpayer's disposal of a depreciable asset results in a taxable recapture of previously claimed capital allowances, distinguished by its function of recalibrating tax relief to reflect changes in asset utilization or ownership.

10

Publications

440

Citations

35

Authors

19

Institutions

Publications per year

2017–2026

1

Authors

35

  1. SP
    Scott Pratt

    Michigan State University, United States

    3 publications · 254 citations

    3

    h-index

  2. YL
    Yi‐Kai Lo

    University of California, Los Angeles, United States

    1 publications · 15 citations

    1

    h-index

  3. JY
    Jae-Jung Yun

    Daegu University, South Korea

    1 publications · 18 citations

    1

    h-index

  4. LS
    L.F. Silvester

    1 publications · 10 citations

    1

    h-index

  5. FC
    Francesco Carulli

    University of Milano-Bicocca, Italy

    1 publications · 12 citations

    1

    h-index

1–5 of 35

Venues

  1. Physical Review C

    PRC · 3 publications · 254 citations

    3

    h-index

  2. Langmuir

    1 publications · 82 citations

    1

    h-index

  3. The Journal of Chemical Physics

    1 publications · 20 citations

    1

    h-index

  4. Inorganic Chemistry

    1 publications · 10 citations

    1

    h-index

  5. CrystEngComm

    1 publications · 29 citations

    1

    h-index

1–5