Examlex
What is OLAP? Explain its features.
CCA Rate
Capital Cost Allowance rate, which is the percentage used to calculate depreciation for tax purposes on capital assets.
Salvage Value
The estimated resale value of an asset at the end of its useful life, considered in depreciation calculations.
After-Tax Cost of Debt
The net cost of debt to a company after accounting for tax deductions on interest payments, indicating the actual cost of borrowing.
CCA Class
Capital Cost Allowance Class, categories used in Canadian tax law for determining the depreciation rate for tax purposes on assets.
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