Examlex
Define each of the four horsemen of the apocalypse.
Straight Line Depreciation
A method of allocating the cost of a tangible asset over its useful life in equal annual amounts.
Capital Cost Allowance
A tax deduction in Canada for the depreciation of tangible property.
Deferred Tax
A tax liability or asset that arises due to temporary differences between the book value and tax value of assets and liabilities.
Deferred Tax Asset
A tax benefit that arises from temporary differences between the book and the taxable income, often due to allowances and deductions recognized at different times.
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