Examlex
Match the person or term with the with the correct description.
-Alice Paul
Deferred Tax Asset
An accounting asset representing the amount of taxes payable in future periods due to deductible temporary differences and carryforwards.
Capital Cost Allowance
A tax deduction in some tax systems for businesses, representing depreciation on capital assets.
Straight-Line Depreciation
A procedure for distributing the expense of a physical asset equally over its operational lifetime on an annual basis.
Implied Value
The value derived from underlying assets, expectations of future benefits, or the value inherent in a financial instrument not directly observable.
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