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Taichii Ohno of Toyota patterned the Kanban system after
Incremental Cash Flows
Incremental cash flows are the additional cash inflows or outflows expected from a new project or investment when compared to a baseline scenario.
Net Operating Working Capital
The difference between a company's operating current assets and its operating current liabilities, indicating the efficiency and short-term financial health in the company's core operations.
Terminal Loss
The amount that can be deducted against income if, on the sale of the last asset in an asset class, the undepreciated capital cost is positive.
CCA Recapture
In Canadian taxation, the portion of the Capital Cost Allowance that is added back to income when an asset is disposed of for more than its undepreciated capital cost.
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