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Accounting R
Rack rent
Railway advice
Rate of return
Rate of return regulation
Rate of turnover
Rateable value
Ratification of agent’s contracts
Raw materials
Real accounts - see Accounts nominal
Real costs
Real property
Real value
Realization account
Received for shipment
Receiving order
Recommended retail price
Recorder levels - see Stock control
Recourse agreement
Red Hat enterprise
Reducing balance
Refusal to supply
Regional employment premium
Registered capital - see Authorized capital
Register of charges
Register of companies (UK)
Register of debentures
Register of directors
Register of directors’ shareholdings
Register of members - see Share reigster
Registered land certificate
Registered office
Registrar of Restrictive Practices
Regulated companies
Relative price
Rendu - see Franco, rendu or free contracts
Rental - see Rent
Rent roll
Rental payment
Renting back - see Sale and lease back
Replacement cost
Replacement-cost accounting
Replacement cost accounting II
Replacement-cost depreciation
Replacement investment
Repossession - see Foreclosure
Representative firm
Reputation, loss of
Reputed owner
Required rate of return
Resale price maintenance (RPM)
Research and development (R & D)
Research and development expenditure
Reservation price
Reserve asset ratio - see Credit control
Reserve capital
Reserve for bad debts
Reserve for obsolescence
Reserve liability - see Reserve capital
Reserves, movements on
Reserves, revenue
Resolution, notice of intended
Resolution of members
Respondentia bond
Restraint of trade, contracts in
Restrictive covenants
Restrictive Practices Court
Restrictive Trade Practices Acts
Retail trade
Retained earnings - see Retained profits
Retained profits
Retentions - see Business saving
Retention money
Return load
Return on capital employed - see Net present value
Return on investment (R.0.1.) - see Net present value
Returns to scale
Revaluation of assets
Revaluation reserve
Revenue account
Revenue reserves - see Company reserves
Reverse take-over
Reverse yield gap - see Yield gap
Reversible lay days
Right of resale
River dues
Road haulage
Road haulier
Rolling stock
Roll-over - see Corporation tax
Roll-over relief
Rotation of directors

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Roll-over relief


Roll-over relief

A term used in the jargon surrounding corporation tax, and particularly deferred taxation. It is a system which enables a company to defer payment of tax on gains from the disposal of a fixed asset where the proceeds are used to purchase a replacement for that asset.

Reference: The Penguin Business Dictionary , 3rd edt.