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To use the glossary, simply click on the first letter of
the term of interest below:
B-C
- Capital
- 1. One of the cash flows as part of an economic study or a comparative cost study.
- 2. The monetary resources to establish and maintain a project.
- 3. Wealth that may be used to economic advantage.
- Capital Cost Allowance (CCA)
- A method of depreciation for income tax purposes. Different types of goods are assigned various tax classes, each which has an assigned depreciation (or CCA) rate and life. Compare with CLADR and ADR.
- Capital Recovery
- The process of repaying the net investment that has been put into a project. Includes net salvage, interest and principal repayment.
- Cash Flow
- The real dollars passing into and out of the treasury with regard to a financial venture. Note that depreciation expense is not a cash flow as it is an internal accounting transfer and is not paid to anybody.
- CCA
- Capital Cost Allowance.
- CLADR
- Class Life Asset Depreciation Range.
- Class Life Asset Depreciation Range (CLADR)
- A set of ranges of useful depreciation lifetimes for various types of assets as established by the US IRS.
- Comparative Cost Study
- A type of economic study and a tool that indicates relative costs among alternatives. In a Comparative Cost Study, revenues are constrained to be equal for each plan under consideration.
- Cost of Debt
- An organization's cost of debt used in cost studies. This represents interest paid on new bonds and similar instruments. Therefore, a marginal rate is used rather than a composite rate.
- Cost of Equity
- For organizations issuing stock, an estimate of the rate of return required by the shareholders for investment in common stock. This cost is based on many aspects within the organization and in the stock market.
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