Examlex
Rational choice theorists view crime as both offender- and offence-specific.
Initial Investment
The sum of money allocated to initiate a project, acquire an asset, or invest in a business operation.
Net Present Value (NPV)
A financial metric used to evaluate the feasibility of an investment, calculated by subtracting the present value of cash outflows from the present value of cash inflows.
Capital Cost Allowance (CCA)
A tax deduction in Canada that represents a yearly depreciation charge for the cost of assets.
After-Tax Cost Savings
The reduction in expenses that result from deductions on taxes, essentially the net savings after accounting for tax effects.
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