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In the U.S. management doesn't break the law.
CCA Rate
Capital Cost Allowance Rate, which is the rate at which businesses in Canada can claim depreciation on certain assets for tax purposes.
Required Rate of Return
The minimum annual percentage return an investor expects to receive from an investment, considering its risk.
NPV
Net Present Value; a calculation used to assess the profitability of an investment by summing the present values of incoming and outgoing cash flows.
CCA Class
In Canadian taxation, a classification system for capital cost allowance that categorizes assets for depreciation purposes.
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