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What is the role of the controller in an MNE? What are some of the challenges that a controller faces in an international environment?
After-tax Salvage Value
The estimated value of an asset at the end of its useful life, after deducting any taxes owed from its disposal.
Required Rate of Return
The minimum expected return an investor demands for the risk associated with holding an investment.
Operating Cash Flow
The cash generated from the normal operating activities of a business over a specific period.
CCA Class
A category within the Capital Cost Allowance system in Canada that groups depreciable assets based on their type and the rate at which they can be depreciated for tax purposes.
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