Examlex
Which of the following is NOT a step in developing a behavior recording plan?
Opportunity Cost
The cost of forgoing the next best alternative when making a decision or investment.
Foregone CCA
The term "Foregone CCA" does not exist in widely recognized financial lexicons and might be incorrectly stated or highly specific to a niche sector.
Tax Shield
The reduction in income taxes that results from taking allowable deductions from taxable income, such as interest on debt.
Fully Taxable Recapture
The process whereby the IRS fully taxes the depreciation or deductions previously taken on an asset, typically when the asset is sold for a gain.
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