Examlex
In SQL the REFERENCES qualifier ensures referential integrity between tables.
Salvage Value
The projected value at which an asset can be sold after its usage period has ended.
Net Investment
The total amount of money spent on acquiring or maintaining fixed assets after accounting for depreciation.
MACRS
Modified Accelerated Cost Recovery System, a method of depreciation applied in the U.S. to determine the tax-deductible value of assets over time.
Marginal Tax Rate
The tax rate that applies to the last unit of currency of the taxpayer's income, influencing additional income's tax impact.
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