Examlex
What are the results of the successful implementation of a JIT operating environment?
Operating Leases
Lease agreements for the use of equipment or property for a shorter period compared to the asset's useful life, where lessor retains ownership.
Financial Leases
Typically, a longer-term, fully amortized lease under which the lessee is responsible for upkeep. Usually not cancellable without penalty.
CCA Depreciation
CCA Depreciation, or Capital Cost Allowance Depreciation, refers to a method of calculating depreciation for tax purposes in Canada, allowing businesses to deduct the cost of certain assets over time.
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