Examlex
Theoretical capacity and practical capacity are demand-based capacity measurements.
Straight-Line Depreciation
A method of calculating the depreciation of an asset, which evenly spreads the depreciable amount over the expected useful life of the asset.
After-Tax Salvage Value
The net value of a disposed asset after accounting for taxes on its sale.
Tax Rate
The fraction of earnings taxed from a person or a company.
CCA Class
Refers to categories in the Capital Cost Allowance system where assets are grouped according to their nature and function for tax depreciation purposes in Canada.
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