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For each historical identification question, define the term and briefly describe its historical significance.
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CGT
Capital Gains Tax, which is a tax on the profit realized on the sale of a non-inventory asset.
Flotation Cost
The total costs incurred by a company in offering its securities to the public, including underwriting, legal, and registration fees.
Target Capital Structure
The mix of debt, equity, and other financing sources a company aims to use to finance its operations and growth.
WACC
Weighted Average Cost of Capital (WACC) is the rate that a company is expected to pay on average to all its security holders to finance its assets.
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