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These types of changes are known as _________-level changes.
Capital Cost Allowance
A tax deduction in some tax systems for businesses, representing depreciation on capital assets.
Straight-Line Depreciation
A procedure for distributing the expense of a physical asset equally over its operational lifetime on an annual basis.
Implied Value
The value derived from underlying assets, expectations of future benefits, or the value inherent in a financial instrument not directly observable.
Special Purpose Entity
A legal entity created for a specific project or objective, often used to isolate financial risk.
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