loss_rule: Build a loss-carryforward rule for the generic SPV tax engine

In cre.dcf: Discounted Cash Flow Tools for Commercial Real Estate

Build a loss-carryforward rule for the generic SPV tax engine

Description

Build a loss-carryforward rule for the generic SPV tax engine

Usage

loss_rule(carryforward = TRUE, carryforward_years = Inf, offset_cap_pct = 1)

Arguments

carryforward	Logical scalar. Whether tax losses can be carried forward.
carryforward_years	Numeric scalar. Number of future years for which a loss may be used. Use Inf for no expiry.
offset_cap_pct	Numeric scalar in [0, 1]. Maximum fraction of a positive taxable base that can be offset by prior losses.

Value

A list of class cre_tax_loss_rule.

Examples

loss_rule(carryforward = TRUE, carryforward_years = Inf, offset_cap_pct = 1)

cre.dcf documentation built on April 10, 2026, 5:08 p.m.