Which of the Following Cases Is Not Eligible for Capital

question 6

Multiple Choice

Which of the following cases is not eligible for capital cost allowance in the current year?

• A) A building under construction is scheduled for completion in eighteen months. The building will be used as a production facility.
• B) A new engine is installed in a semi-trailer that is used to haul produce to the United States.
• C) A piece of equipment was purchased during the year on a 5 year financing term.
• D) An employee owns and uses an automobile in the course of her employment duties during the month of December. Her pay for December is not received until January of the following year.

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Definitions:

CPR

Cardiopulmonary resuscitation, a life-saving technique used in emergencies to support or restore breathing and blood circulation.

Perfusion

The process by which oxygenated blood is delivered to body tissues.

Anterior Myocardial Infarction

A heart attack affecting the front part of the heart's muscle due to a blockage in one of the coronary arteries.

Coronary Arteries

The arteries that supply blood to the heart muscle, crucial for providing oxygen and nutrients to the heart.