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After-Tax Lease Payment
After-tax lease payment refers to the lease expense remaining after deducting taxation benefits associated with the lease, illustrating the net cost of leasing to the lessee.
Borrowed Funds Cost
The interest rate and other fees that a borrower must pay for the use of borrowed money.
Tax Rate
How much of an individual's or a business's income is taken as tax by the government.
CCA Class
A classification within the Capital Cost Allowance system in Canada, grouping assets with similar properties for depreciation purposes.
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