Gross up意思

"Gross up" is a term used in finance and accounting, and it refers to the process of adjusting an amount to its gross value, which includes taxes. This adjustment is typically done to show the full, pre-tax cost of an item or service.

For example, if an employee receives a taxable benefit from their employer, such as a car allowance, the employer may choose to "gross up" the employee's salary to compensate for the taxes the employee will pay on the benefit. This ensures that the employee does not end up with less money overall due to the tax implications of the benefit.

In the context of income, "grossing up" might also refer to adding back deductions and expenses to the net income to arrive at the gross income. This is often done to provide a fuller picture of a company's financial performance or to calculate taxes more accurately.