carry back (tax)
A finance term for applying a current year's net operating loss to a previous year's taxable income to obtain a tax refund.
If a loss occurs, you can use the carry-back refund system.
Standard spelling with okurigana.
Abbreviated form; mainly for search purposes.
Variant without okurigana; less common but still used.
Compound of 繰り (kuri, continuative form of 繰る 'to reel, to spin') + 戻し (modoshi, continuative form of 戻す 'to return'). Literally 'reeling back', used in financial contexts for carrying losses back to previous years.