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IF-THEN-ELSE logical processing cannot be accomplished within an SQL statement.
Statement of Comprehensive Income
A financial statement that displays all changes in equity of a company that arise from non-owner sources during a specific period, including all revenues and expenses.
Terminal Loss
The difference between UCC and the adjusted cost of disposal when the UCC is greater.
CCA Rate
Capital Cost Allowance rate, which is the rate at which businesses in certain jurisdictions can claim depreciation on assets for tax purposes.
Marginal Tax Rate
The percentage of tax applied to an individual or entity's next dollar of income, showing the impact of the last dollar earned on their tax liability.
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