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CCA Class
Capital Cost Allowance Class, categories used in Canadian tax law for determining the depreciation rate for tax purposes on assets.
Intermodal Transportation
The use of two or more modes of transportation in moving goods from origin to destination.
Operating Lease
A lease agreement that allows for the use of an asset but does not convey rights of ownership, typically used for short-term leases.
Lessor
The party in a lease agreement who owns the asset and grants the lessee the right to use the asset in exchange for rental payments.
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