The word "Disallowable" is spelled with three syllables: /dɪsəˈlaʊəbəl/. The first syllable, "dis", is pronounced with a short "i" sound followed by "s". The second syllable, "a", is pronounced with a long "a" sound (like "ay"). The third syllable, "low", is pronounced like "low" in "slow" and is followed by another "u" sound, pronounced like "uh". The final syllable, "able", is pronounced like "ay-buhl". Together, these sounds create the correct phonetic transcription for the word.
The term "disallowable" is an adjective that refers to something that is not permissible or acceptable according to specific rules, regulations, or laws. It describes an action, expense, or claim that is considered invalid or illegitimate and therefore not eligible for approval, acceptance, or recognition.
In specific contexts, such as accounting or taxation, disallowable often pertains to expenses or deductions that are deemed improper, unreasonable, or excessive. These disallowed expenses cannot be deducted from taxable income and thus cannot be claimed by individuals or businesses to reduce their tax liabilities. Disallowable expenses may include personal expenses, fines, penalties, or expenses that are not directly related to the generation of income.
The term disallowable can also be relevant in legal matters. It denotes actions or conduct that are not legally valid or recognized by a court or other legal authority. For example, disallowable evidence refers to evidence that is deemed inadmissible due to various reasons, such as being obtained unlawfully or lacking credibility.
Overall, "disallowable" implies the rejection or denial of something based on its non-compliance with specific criteria, regulations, or laws. It denotes the incapability of being accepted, approved, or recognized due to its invalidity, impropriety, or incompatibility with established standards.
Not allowable; not to be suffered.
Etymological and pronouncing dictionary of the English language. By Stormonth, James, Phelp, P. H. Published 1874.
The word "disallowable" is formed by adding the suffix "-able" to the verb "disallow". The verb "disallow" originates from the Old French word "desalouer", which means "to refuse or disapprove". In turn, "desalouer" is derived from the Latin words "dis-" meaning "opposite" or "away" and "allaudare" meaning "to praise". The combination of these elements gives "disallow" its meaning of "to refuse or reject something as not permissible or valid". The suffix "-able" is added to the verb form to create an adjective, indicating that something is capable of being disallowed or not allowed.