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In the AEIOU model, what is meant by Interactions?
CCA Class
refers to the Capital Cost Allowance Class, a categorization used in Canadian tax to determine the depreciation rate for tax purposes on assets.
Annual Depreciation
The method of allocating the cost of a tangible asset over its useful life on a yearly basis.
Cost of Debt
The effective rate that a company pays on its total debt, reflecting the expense of borrowing funds.
Straight-Line Depreciation
A method of allocating an asset's cost evenly across its useful life.
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