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  2. Code of Points (gymnastics) - Wikipedia

    en.wikipedia.org/wiki/Code_of_Points_(gymnastics)

    The E-score judging panel deducts points for errors in form, artistry, execution, technique and routine composition. Errors are judged to be small, medium or large and respective 0.1, 0.3 and 0.5 deductions are applied. There is a 1.0 deduction for falling. The D-score and E-score are added together for the gymnast's final mark.

  3. Academic grading in the United States - Wikipedia

    en.wikipedia.org/wiki/Academic_grading_in_the...

    A grade of "W" indicates that a student has elected to withdraw from a course prior to the course's withdraw deadline. It is not calculated in the student's grade point average, which would keep the student from facing possible academic disciplinary action if they were to fall below the required Standards of Academic Progress (SAP).

  4. Tax deduction - Wikipedia

    en.wikipedia.org/wiki/Tax_deduction

    A tax deduction or benefit is an amount deducted from taxable income, usually based on expenses such as those incurred to produce additional income. Tax deductions are a form of tax incentives, along with exemptions and tax credits. The difference between deductions, exemptions, and credits is that deductions and exemptions both reduce taxable ...

  5. Alternative minimum tax - Wikipedia

    en.wikipedia.org/wiki/Alternative_minimum_tax

    Each year, high-income taxpayers must calculate and then pay the greater of an alternative minimum tax (AMT) or regular tax. [9] The alternative minimum taxable income (AMTI) is calculated by taking the taxpayer's regular income and adding on disallowed credits and deductions such as the bargain element from incentive stock options, state and local tax deduction, foreign tax credits, and ...

  6. Above-the-line deduction - Wikipedia

    en.wikipedia.org/wiki/Above-the-line_deduction

    Below-the-line deductions are subtracted from a taxpayer's adjusted gross income. Above-the-line deductions may also be subject to income-sensitive phaseouts or limitations, e.g., MAGI limits on the tuition and fees deduction. Certain below the line deductions are also phased out for high income taxpayers pursuant to Internal Revenue Code ...

  7. Internal Revenue Code section 162 (a) - Wikipedia

    en.wikipedia.org/wiki/Internal_Revenue_Code...

    Because business expenses are fully deductible under section 162, taxpayers try to argue that expenses were not start up expenses. The Second Circuit Court of Appeals found that the Tax Court should look at if employment of the taxpayer is in the same trade or business to determine if it is a start-up expense, or a carrying on expense. [ 11 ]

  8. General Schedule (US civil service pay scale) - Wikipedia

    en.wikipedia.org/wiki/General_Schedule_(US_civil...

    The traditional "entry level" grade within DCAA is the GS-7 level (some employees come in either at the lower GS-5 level or higher GS-9 or GS-11 levels) and the "career ladder" is GS-7 to GS-9 to GS-11 and finally to GS-12, with the employee expected to advance between grades after one year and if hired as a GS-7, to reach the GS-12 level after ...

  9. Grading systems by country - Wikipedia

    en.wikipedia.org/wiki/Grading_systems_by_country

    The grades B and D are given when a student has met all the requirements for the grade below (E or C) and a majority of the requirements for the grade above (C or A). [ 49 ] When a student reaches the end of the Swedish nine-year-school and Upper Secondary School, their 17 best grades and points are turned into a qualification value (max 340 ...