Key Trends in SCM Include

question 36

Multiple Choice

Key trends in SCM include:

• A) Sustainability
• B) Risk management
• C) Reverse logistics
• D) Early supplier involvement
• E) a and b

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Definitions:

CCA Class

Categories used in Canadian tax law to determine the depreciation rate for various types of assets for tax purposes.

Net Advantage To Leasing

The financial benefit gained from leasing an asset as opposed to purchasing it, typically considered from a tax or cash flow perspective.

Tax Loss Carryovers

A provision that allows a taxpayer to use a net operating loss in one year to offset taxable income in future years.

CCA Class

Capital Cost Allowance (CCA) Class refers to categories used in taxation to determine the depreciation rate that can be claimed for tax purposes on assets, depending on their nature and use in a business.