Examlex
What is an intangible asset generated when a company does something positive that has value?
PV Of CCA Tax Shield
The present value of the reduction in taxes payable by a firm due to the depreciation expenses claimed on its capital assets.
PV Of After-Tax Lease Payments
The present value of lease payments after accounting for taxes, used to evaluate the financial cost or benefit of leasing.
Original Investment
The initial amount of money put into a project, asset, or venture.
Sales And Leaseback Arrangement
A financial transaction where one sells an asset and leases it back for the long-term; thus, one continues to use the asset but no longer owns it.
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