Given the Cities and the Populations Below, Use the Hill-Huntington

question 87

Essay

Given the cities and the populations below, use the Hill-Huntington method of apportionment to distribute 25 seats on a regional board. $$\begin{array} { l c } \text { City } & \text { Population } \\\text { Greenville } & 34,569 \\\text { Riverdale } & 27,943 \\\text { Oceanside } & 21,350 \\\text { Parkview } & 16,138\end{array}$$

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Definitions:

CCA Rate

Capital Cost Allowance Rate; a percentage used to calculate the yearly depreciation of tangible property for tax purposes in Canada.

Half-Year Rule

CRA’s requirement to figure CCA on only one-half of an asset’s installed cost for its first year of use.

Depreciation Expense

The process of charging a portion of the cost of an asset to expense over its expected useful life, reflecting the asset’s consumption or wear and tear.

Capital Spending

Expenditures by a company on physical assets such as buildings, equipment, or machinery, intended to improve its long-term operations.