carry-over

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car·ry-o·ver

(kar'ē-ō'ver),
The phenomenon by which part of the analyte present in a sample appears to be present in the next or following samples in the same analytic process. This is most noticeable when a sample of low analyte concentration follows one of very high concentration.

carry-over

Etymology: L, carrus, wagon; AS ofer
contamination of a specimen by the previous one (when automated equipment is used).

car·ry-o·ver

(kar'ē-ō'vĕr)
The phenomenon by which part of the analyte present in a sample appears to be present in the next or following samples in the same analytic process. This is most noticeable when a sample of low analyte concentration follows one of very high concentration.

carry-over

The portion of analyte brought from one reaction segment to the next. The accuracy of laboratory test results may be altered by contaminants that are transferred from one reaction to the following one.
References in periodicals archive ?
TEI therefore opposes the proposed shortening of the FTC carryback period set forth in the Senate bill.
199 deduction for the carryback years because of reductions in income as well as the possibility of the Sec.
Reevaluate the dollar ranges for the NOL carryback priority codes to verify that they accomplish their intended purpose;
BNA Corporate Tax Analyzer is the only product that automates the calculation and tracking of carryforwards, carrybacks, NOLs, FTCs, AMT, GBCs, charitable contributions, and more over multiple years.
TEI supports lengthening the net operating loss carryback period from two years to five years, effective for taxable years ending in 2008 or 2009 (or, at the election of the taxpayer, taxable years beginning in 2008 or 2009).
Randy Paschke, chairman of the accounting department at Wayne State University in Detroit, said investment banks' write-offs from mortgage-related losses are so large, "they probably wouldn't get all their taxes back with just a two-year carryback.
This third quarter loss will be substantially offset by the tax recovery resulting from the carryback of net operating losses during the fourth quarter, as discussed above.
However, this period is modified in the case of a claim for credit or refund attributable to an NOL carryback; the limitation period ends three years after the due date for filing the return (including extensions) for the tax year of the NOL that results in the carryback.
i]f the claim for credit or refund relates to an overpayment attributable to a net operating loss carryback or a capital loss carryback, in lieu of the 3-year period of limitation prescribed in subsection (a), the period shall be that period which ends 3 years after the time prescribed by law for filing the return (including extensions thereof) for the taxable year of the net operating loss or net capital loss which results in such carryback, or the period prescribed in subsection (c) in respect of such taxable year, whichever expires later.
Tax rebates generated as a result of the longer carryback period must be reinvested in new LIHTC properties, thereby financing more housing and creating new construction jobs.
17, 2009, allowed an eligible small business (ESB) to elect to carryback an "applicable 2008 net operating loss" for three, four or five years.
On April 24, the Internal Revenue Service (IRS) issued Revenue Procedure 2009-26 which included updated guidance to small businesses on how to elect the three-, four-, or five-year carryback for 2008 net operating losses (NOL) that was provided in the 2009 economic recovery legislation.