Examlex
What is the purpose of return on investment?
Depreciation Tax Shield
The reduction in taxable income that results from the allowance for depreciation expenses, lowering tax liability.
CCA Rate
Capital Cost Allowance rate, used for tax purposes to determine the yearly depreciation of tangible property.
Maintenance
The process of preserving or keeping equipment, systems, or facilities in effective operating condition through routine checks and repairs.
Range Cylinder
Refers to a component in hydraulic or pneumatic systems that determines the range of movement or force exerted by the system, often by specifying the maximum extendable length of the cylinder.
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