reinvestment
B1CEFR level
45/100Rarity: uncommon
TechnicalRegister
Law noun
The application of disposal proceeds into new qualifying assets, often in order to defer a gain.
Reinvestment of the whole proceeds in a replacement building rolled the gain over in full.
Business noun
The ploughing of earnings or cash flow back into the business rather than distributing it.
Heavy reinvestment depressed near-term free cash flow but lifted the terminal value materially.
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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