carry forward
/ˈkɛri ˈfɔrwərd/
noun
- An amount or item that is transferred from one period to the next, especially in accounting or taxation.
- You can use a capital loss carry-forward to offset future investment gains.
- The student's unused scholarship funds were treated as a carry-forward into the next semester.
- The company had a tax loss carry-forward that reduced its current year's tax bill.