Русско-англо-русский юридический словарь

DEFINITION of 'Taxable Income'. The amount of income that is used to calculate an individual's or a company's income tax due. Taxable income is generally described as gross income or adjusted gross income minus any deductions, exemptions or other adjustments that are allowable in that tax year. (Investopedia)

Gross negligence is a legal concept which means serious carelessness. Negligence is the opposite of diligence, or being careful. The standard of ordinary negligence is what conduct one expects from the proverbial "reasonable person." By analogy, if somebody has been grossly negligent, that means they have fallen so far below the ordinary standard of care that one can expect, to warrant the label of being "gross." Prosser and Keeton describe gross negligence as being "the want of even slight or scant care", and note it as having been described as a lack of care that even a careless person would use. (Wikipedia)

A 91-year-old woman died after suffering a broken leg due to the "gross negligence" of a care home nurse, a court has heard. (BBC News)

Accumulated depreciation is the total depreciation for a fixed asset that has been charged to expense since that asset was acquired and made available for use. The accumulated depreciation account is an asset account with a credit balance (also known as a contra asset account); this means that it appears on the balance sheet as a reduction from the gross amount of fixed assets reported. (accountingtools.com)