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José has consistently exceeded his sales projections for the past four quarters. His supervisor gave him a promotion because of his high sales success. His supervisor is using
Net Operating Working Capital
The difference between a company's operating current assets and its operating current liabilities, indicating the efficiency and short-term financial health in the company's core operations.
Terminal Loss
The amount that can be deducted against income if, on the sale of the last asset in an asset class, the undepreciated capital cost is positive.
CCA Recapture
In Canadian taxation, the portion of the Capital Cost Allowance that is added back to income when an asset is disposed of for more than its undepreciated capital cost.
Risk-adjusted Cost of Capital
The rate of return that must be achieved in order to compensate for the risk of an investment, adjusting the cost of capital according to the risk involved.
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