Is this due to loss carry over ? The original link is timing out. Can someone explain the rational behind carrying over your loss ? I understand you had a loss

Is this due to loss carry over ? The original link is timing out. Can someone explain the rational behind carrying over your loss ? I understand you had a loss in one year and you didn't pay taxes. But why is the business allowed to spread that loss across multiple years and lower their taxes ? That seems a little questionable to me.