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The Americans with Disabilities Act

question 78

Multiple Choice

The Americans with Disabilities Act:

Grasp the impact of depreciation, including straight-line and MACRS, on tax shields and cash flows.
Differentiate between operating leases and financial leases and understand their characteristics.
Identify the factors affecting the net advantage to leasing (NAL) and how to compute it.
Understand the implications of different CCA (Capital Cost Allowance) classes on leasing and purchasing decisions.

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