Examlex
A subclass inherits all the features from its superclass.
Pre-Tax Cost
The cost or expense incurred by a business before the deduction of taxes.
CCA Class
It stands for Capital Cost Allowance Class, a categorization in tax systems for different types of depreciable properties to determine the depreciation rate for tax purposes.
Net Advantage to Leasing
A calculation used to assess the financial benefits of leasing equipment versus purchasing it outright.
After-Tax Discount Rate
The discount rate that has been adjusted to reflect the net of tax status, used in calculating the present value of future cash flows after taxes.
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