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Straight-Line Depreciation
A method of allocating the cost of a fixed asset evenly across its useful life.
Net Working Capital
The discrepancy between what a company owns in current assets and owes in current liabilities, showing its financial stability in the short term.
Required Rate
The minimum expected return by investors to make an investment worthwhile, considering the risk involved.
CCA Class
Pertains to a classification system for tax purposes, grouping assets with similar characteristics for capital cost allowance claims in Canada.
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