disallowable expenditure
C2CEFR level
90/100Rarity: very rare
TechnicalRegister
Expenditure that, though charged in the accounts, cannot be deducted in computing taxable profits.
Client entertaining is disallowable expenditure and must be added back to the accounting profit.
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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