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What (who) is round tripping - definition
WIKIMEDIA DISAMBIGUATION PAGE
Round-trip; Round tripping; Round trip (disambiguation); Roundtrip; Round Trip; Round Trip (album); Round-tripping; Roundtripping
round trip
(round trips)
1.
If you make a round trip, you travel to a place and then back again.
The train operates the 2,400-mile round trip once a week.
N-COUNT
2.
A round-trip ticket is a ticket for a train, bus, or plane that allows you to travel to a particular place and then back again. (AM; in BRIT, use return
)
)
Mexicana Airlines has announced cheaper round-trip tickets between Los Angeles and cities it serves in Mexico.
ADJ: ADJ n
round trip
¦ noun a journey to a place and back again.
Round-tripping (finance)
FORM OF BARTER WHERE A COMPANY SELLS THEN BUYS BACK AN ASSET
Round-tripping, also known as round-trip transactions or "Lazy Susans", is defined by The Wall Street Journal as a form of barter that involves a company selling "an unused asset to another company, while at the same time agreeing to buy back the same or similar assets at about the same price." Swapping assets on a round-trip produces no net economic substance, but may be fraudulently reported as a series of productive sales and beneficial purchases on the books of the companies involved, violating the substance over form accounting principle.
Examples of use of round tripping
1. It is harder still in China because of the practice of "round–tripping", where companies take funds offshore, only to bring them back for the tax benefits enjoyed by some foreign investments.