terminal loss
terminal loss
Finance dictionary of financial terms
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Economics and finance
Definition of terminal loss
terminal loss: This is a positive balance remaining in a capital cost allowance (CCA) pool (asset class) following the disposal of the last physical asset in the class. A terminal loss is a deductible non-cash expense that gives rise to a tax shield benefit for the firm equal to the amount of the terminal loss multiplied by the corporate tax rate.
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Finance dictionary of financial terms
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Definition and meaning of terminal loss
Meaning of terminal loss
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