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Discuss the five adopter categories and their characteristics.
Net After-Tax Salvage Value
The estimated resale value of an asset at the end of its useful life, minus any removal or disposal costs, and adjusted for taxes.
Recapture
A tax provision where previously deducted or credited amounts are added back to income.
Tax Rate
The share of income that is required to be paid to the government by an individual or corporation as tax.
Mutually Exclusive Projects
Projects that, if accepted, preclude the acceptance of any other projects within the same category.
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