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CCA Class
A classification system used in Canadian tax law for the depreciation of property, plant, and equipment for tax purposes.
Pre-Tax Cost
The expense of an investment or project before accounting for taxes; it reflects the gross cost.
Net Advantage
An evaluation metric that identifies the benefits minus the costs of pursuing a specific action or investment.
Depreciation Tax Shield
A tax reduction achieved through deducting depreciation expenses, lowering taxable income.
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