| 单词 | loss |
| 释义 | loss n 1: physical, emotional, or esp. economic harm or damage sustained: as a: decrease in value, capital, or amount compare gain b: an amount by which the cost of something (as goods or services) exceeds the selling price compare profit c: something unintentionally destroyed or placed beyond recovery d: the amount of an insured's financial detriment due to the occurrence of a stipulated event (as death, injury, destruction, or damage) in such a manner as to create liability in the insurer under the terms of the policy ◇ As a general rule, economic losses are deductible from adjusted gross income under section 165 of the Internal Revenue Code. There are, however, numerous exceptions and limitations. actual loss: the identifiable and calculable monetary detriment that is suffered or will be suffered as a result of an act or event actual total loss: a loss in marine insurance in which the property (as a vessel or cargo) cannot be repaired or recovered compare constructive total loss in this entry capital loss: the amount by which the book value of a capital asset exceeds the amount realized from the sale or exchange of the asset casualty loss: loss of property as a result of a fire, storm, shipwreck, or other catastrophic event consequential loss: a loss that arises as an indirect result of an act or event – called also indirect loss; compare direct loss in this entry constructive total loss: a loss in marine insurance in which the cost of repairing or recovering a ship or its cargo would be more than the ship or cargo is worth compare actual total loss in this entry direct loss: a loss arising directly from an act or event compare consequential loss in this entry in·di·rect loss: consequential loss in this entry net op·er·at·ing loss: the amount by which the expenses of operating a business exceed the income derived from it see also carryback, carryover ordinary loss: a loss from the sale or exchange of any asset that is not a capital asset partial loss: a loss arising from damage to property that does not render it a total loss total loss: a loss arising from damage to property that is so substantial as to make the property valueless to an insured 2: the act or fact of suffering physical, emotional, or esp. economic harm or detriment |
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