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Why is overhead welding more difficult than welding flat?
Present Value CCA Tax Shield (PVCCATS)
The present value of potential tax savings obtained from the capital cost allowance on depreciable assets, discounted back to the present.
Capital Cost Allowance (CCA)
A taxable expense in Canada that allows a business to claim depreciation on capital assets according to the rates prescribed by the Canada Revenue Agency.
Required Rate Of Return
The minimum annual percentage earned by an investment that will induce individuals or companies to put their money into a particular security or project.
Annual Before Taxes
The total income or earnings generated by an entity during a fiscal year before any tax deductions.
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