Indicates the physical action of transporting something back to its source.

Physical Action

Implies a responsibility to return an item where it belongs.

Responsibility Implication

Often used when the context is obvious and everyone understands where 'back' is.

Refers to applying current losses to previous years' taxes for a refund.

Used as a strategy to manage taxes and improve financial outcomes.

There are usually legal limits on how far back you can carry losses.