Riporto

Riporto is an Italian term that refers to several related concepts, depending on the context. The common thread is the idea of moving, carrying forward, or restoring material or figures from one period or place to another.

In accounting and taxation, riporto describes the carry-forward of amounts from one financial year to the next. The most common usage is the riporto a nuovo of tax losses or tax credits, which can be offset against future taxable income according to applicable tax rules. The exact limits, time limits, and conditions vary by jurisdiction and year, and taxpayers must observe regulatory requirements and reporting.

In civil engineering and geotechnics, riporto denotes material deposited to raise or restore ground level, such as after excavation or to form an embankment. Riporto may consist of soil, rock, or processed waste, and it is typically compacted to achieve stability and settlement characteristics required by the structure or landscape. The choice of riporto and its compaction affects drainage, bearing capacity, and long-term performance, and is governed by standards and specifications in construction projects.

The term derives from the verb riportare, meaning to carry back or to report. In everyday language it can also mean to report or to present information, depending on context.