carryback

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carryback

n. in taxation accounting, using a current tax year's deductions, business losses or credits to refigure and amend a previously filed tax return to reduce the tax liability. (See: carryover)

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This resulted in carry overs in the next fiscal year, and it has been so significant that it affects the programming of expenditures as well as cash management,' Toledo explained.
The key is that you have to think about carry overs. Two subtract nine gives a negative answer, but by making it twelve subtract nine it becomes possible to get a positive answer.
When carry forwards are used, a book-tax difference results; a different book-tax difference results when carry overs expire.