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Why Does Capital Cost Allowance (CCA)usually Exceed the Amount of Depreciation

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Why does Capital Cost Allowance (CCA)usually exceed the amount of depreciation for tax purposes?


Definitions:

Intercalated Disks

Specialized cell-cell junctions in cardiac muscle that facilitate the synchronized contraction of the heart by allowing the rapid passage of ions and electrical impulses.

Merocrine

A type of exocrine gland secretion where cells secrete their substances by exocytosis without losing cellular material.

Apocrine

A type of gland that releases its secretions by pinching off a portion of the cell, found mainly in the underarm and groin area, contributing to body odor when the secretion is broken down by bacteria.

Exocytosis

A cellular process in which substances are moved out of the cell through the fusion of vesicles with the plasma membrane.

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