Examlex
Entity subtypes do not inherit the relationships in which the supertype entity participates.
Simple Interest Loan
A loan on which interest is calculated linearly over the life of the loan, based on the original principal amount without compounding.
Tax Bracket
A range of incomes taxed at a specific rate under a progressive tax system, where different portions of income are taxed at increasing rates.
PV Of CCA Tax Shield
The present value of the reduction in taxes payable by a firm due to the depreciation expenses claimed on its capital assets.
PV Of After-Tax Lease Payments
The present value of lease payments after accounting for taxes, used to evaluate the financial cost or benefit of leasing.
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