Examlex
What is the primary form of evidence that has led astronomers to conclude that the expansion of the universe is accelerating?
Capital Cost Allowance
A taxable expense in Canada that allows a business to deduct the cost of a capital asset over time.
Half-Year Rule
A tax rule in some jurisdictions that allows only half the usual depreciation expense deduction in the year that a capital asset is acquired.
Straight-Line
A method of calculating depreciation of an asset which assumes the asset depreciates equally over its useful life.
Tax Basis
The value of an asset for tax purposes, used to calculate capital gains or losses upon disposition of the asset.
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