carryforward
C2CEFR level
80/100Rarity: very rare
TechnicalRegister
The offsetting of a current loss or unused allowance against the profit of future periods.
Unused capital allowances were held as a carryforward to shelter next year's projected profits.
Rarity runs from 0 (a word everyone knows) to 100 (almost never seen outside specialist or literary writing). Level is the word's real difficulty on the CEFR scale, from A1 to C2.
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