Examlex
When 5-year-olds and 8-year-olds are shown a set of pictures and asked if they will be able to remember them:
Incremental Cash Flows
These are the additional cash flows from operations that a business generates from taking on a new project.
Capital Budgeting
Capital budgeting is the process by which a business evaluates and selects significant long-term investments, based on potential returns and strategic objectives.
Net Acquisition
When there is a purchase and sale of assets (within the same asset class) in the same year, CCA is calculated on the capital cost of the new asset minus the lesser of the original capital cost or the net proceeds from the asset disposed.
Half-year Rule
The half-year rule is a tax regulation that allows only half the year's depreciation expense on newly acquired assets to be deducted in the first year.
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