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Depreciation expense and Capital Cost Allowance create temporary differences for the purpose of calculating future taxes.
Copyrighted Work
Creative content that is protected by copyright laws, granting the author exclusive rights to use and distribute their work.
Tangible Medium
A physical form through which information can be expressed, such as paper documents, CDs, USB drives, or other media that can be touched and held.
America Invents Act
A significant reform to the United States patent system that shifted it from a "first to invent" to a "first to file" system.
Common Law
Law that is derived from judicial decisions instead of statutes or constitutions, evolving with society's standards.
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