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单词 deductible
释义

deductibleadj.n.

/dɪˈdʌktɪb(ə)l/
Forms: Also deductable.
Etymology: < Latin deduct- (see deduct v.) + -ble suffix.
A. adj.
Capable of being deducted; spec. that can be deducted from one's tax or from one's taxable income.
ΘΚΠ
the world > relative properties > quantity > decrease or reduction in quantity, amount, or degree > deduction > [adjective] > deducted > able to be
deducible1613
deductible1856
society > trade and finance > fees and taxes > impost, due, or tax > tax > taxation > [adjective] > allowable as deduction
deductible1894
tax-deductible1954
1856 E. B. Browning Aurora Leigh ii. 71 Not one found honestly deductible From any use that pleased him!
1894 Westm. Gaz. 14 Aug. 2/1 Now tax is deductable either at the rate actually in force at the date of payment.
1913 Standard 3 Apr. 11/4 A dividend entrusted to an agent for payment on a date before April 6 is chargeable with the duty in force for the year 1912–13, and the duty is deductible notwithstanding that payment in individual cases may not happen to be claimed until after that date.
1925 Glasgow Herald 30 Jan. 9 The time within which..discount was deductable under the contract.
1954 I. Levin Kiss before Dying ii. ii. 89 We are..beginning the construction of a new gymnasium... Perhaps your father would be interested in making a contribution... Such contributions are tax-deductible.
1965 Listener 17 June 899/3 The all-in price for a London plane tree, including maintenance, is £40—not exactly cheap, but it is tax-deductible.
B. n.
The amount of a loss which must be borne by the policy-holder in the event of a claim upon an insurance policy. Chiefly North American.
ΘΚΠ
society > trade and finance > financial dealings > insurance > [noun] > insurance policy > associated expense, amount, or charge
premio1622
premium1661
reversion1768
reversionary bonus1833
insurance1838
loading1867
hazard rate1872
single premium1877
margin1881
line1899
strain1910
deductible1927
no-claims bonus1933
co-pay1959
co-payment1966
1927 Annals Amer. Acad. Pol. & Soc. Sci. CXXX. 158/1 The popular deductibles are in the amounts of $50, $100 and $250. The cost of deductible collision insurance, especially on the larger deductibles, is small.
1956 U.S. News & World Rep. 30 Mar. 144/2 They set up a $25 deductible to eliminate these ‘nuisance’ payments.
1971 Wall St. Jrnl. 11 Aug. 28/2 Many companies say they would buy the coverage..if the ‘deductible’ (the amount of loss which the insured company must absorb before benefits begin) were lower.
1984 Times 8 Sept. 21/7 The policy is reported to provide cover up to about $200m for Brazil, Argentina, Venezuela..and to have a deductible of about one-quarter of the coverage for each country.
This entry has not yet been fully updated (first published 1894; most recently modified version published online December 2020).
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adj.n.1856
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