92) Any capital budgeting model that explicitly considers the time value of money in identifying criteria for accepting or rejecting proposed projects.

93) The rate of return used to compute the present value of future cash flows.

94) The rate of return that equates the present value of a project’s cash inflows with the present value of its cash outflows (the NPV equals zero).

95) Projects that, if accepted, preclude the acceptance of competing projects.

96) The time required for a project to return its investment.

97) A tax rule that assumes a newly acquired asset is in service for one-half of the taxable year regardless of when it is actually placed in service.

98) Allowable depreciation under the income tax act and its regulations.

99) The process of altering certain key variables to assess the effect on the original outcome.

100) A requirement of Capital Cost Allowance that treats all assets as if they were placed in service at the midpoint of the tax year.

101) Depreciation deductions and similar deductions that protect that amount of income from taxation.

102) The decline in the general purchasing power of the monetary unit


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