Examlex
The exponential smoothing forecast for any period is a weighted average of all the previous actual values for the time series.
CCA Rate
Stands for Capital Cost Allowance rate, which is the rate at which a business can claim depreciation on capital assets for tax purposes in Canada.
UCC
An abbreviation for the Uniform Commercial Code, a set of laws governing sales and commercial transactions in the United States.
Depreciation Expense
The allocation of the cost of a tangible asset over its useful life, representing how much of the asset's value has been used up during the period.
Net Capital Spending
The total expenditure on fixed assets less any sales of fixed assets.
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