non-deductible
UK[ˌnɒn dɪˈdʌktəbl̩]US[ˌnɑːn dɪˈdʌktəbl̩]
adj
Not permitted to be subtracted from gross income or total amount when calculating taxes or other liabilities.
adj
Not able to be subtracted or taken away from a total.
Morpheme Breakdown
non
de
ductible
non
not
de
down/away
ductible
able to be led
Etymology
The word is a modern legal and financial compound formed within English. It combines the negative prefix "non-", from Latin non (not), with the adjective "deductible". "Deductible" itself originates from Latin deducere, meaning "to lead down or away", composed of de- (down, away) and ducere (to lead). The suffix -ible (capable of being) was added to form the adjective. Thus, the literal construction "not capable of being led away" evolved into the specific modern meaning of an expense that cannot be subtracted from a total sum for calculation purposes. This term illustrates how Latin roots are logically recombined to create precise terminology in fields like taxation and insurance.
Analysis
Structure: non (not) + de (down/away) + ductible (able to be led)
- non: Latin origin, a prefix meaning "not" or "the opposite of".
- de: Latin origin, a prefix meaning "down, away, from, off".
- ductible: From Latin ducere (to lead), via the past participle stem duct- and the suffix -ible (capable of being). The form "ductible" is a direct substring of the full word.
Examples
The first $500 of medical expenses is non-deductible under the new tax rules.
Contributions to political campaigns are often non-deductible for individual taxpayers.
The insurance policy has a non-deductible clause for routine maintenance.