fair averaging

fair averaging. The process of assessing taxes by using the average of the amount and price of goods acquired over a 12-month period rather than the amount and price at a particular time of the year.

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词条贡献者

法律翻译Cathy，在一家英国银圈所担任专职法律翻译，擅长翻译有关城市基础设施领域的法律文件。