Capital cost tax factor information

The capital cost tax factor (CCTF) is a calculated value summarising the benefit in future tax savings due to Capital Cost Allowance (CCA) in Canada. CCTF...

its financing program. Below are a list of factors that might affect the cost of capital. Because of tax advantages on debt issuance, it will be cheaper...

the total cost needed to bring a project to a commercially operable status. Whether a particular cost is capital or not depend on many factors such as accounting...

Capital Cost Allowance (CCA) is the means by which Canadian businesses may claim depreciation expense for calculating taxable income under the Income...

subsidy or indirect tax to be removed from the final measure. The concept of factor cost is focusing on the cost incurred on the factor of production. It...

A capital gains tax (CGT) is the tax on profits realized on the sale of a non-inventory asset. The most common capital gains are realized from the sale...

Capital gains tax (CGT), in the context of the Australian taxation system, is a tax applied to the capital gain made on the disposal of any asset, with...

of the after-tax NPV of the operating cost stream Applying a sinking fund amortization factor to the after-tax amount of any salvage value. In mathematical...

individuals and corporations pay a tax on the net total of all their capital gains. The tax rate depends on both the investor's tax bracket and the amount of time...

selling price, since this can be affected by a variety of factors such as subsidies and taxes: Capital costs tend to be low for gas and oil power stations;...

allowance are eligible to be taxed, and no tax is payable for individuals who accrue gains which are under their Capital Gains Tax allowance. In order to calculate...

the essential factor that predicts the size of the tax burden levied on consumers and producers. In general, the steeper the marginal cost curve, the smaller...

industry 4.3% cost of capital (WACC - pre-tax 6.6%) over a 30-year cost recovery period. Financial firm Lazard also updated its levelized cost of electricity...

Basis (or cost basis), as used in United States tax law, is the original cost of property, adjusted for factors such as depreciation. When a property...

of taxes and risky debt. Under a classical tax system, the tax-deductibility of interest makes debt financing valuable; that is, the cost of capital decreases...

impose wealth taxes, inheritance taxes, estate taxes, gift taxes, property taxes, sales taxes, use taxes, environmental taxes, payroll taxes, duties and/or...

Inputs to LCOE are chosen by the estimator. They can include the cost of capital, decommissioning, fuel costs, fixed and variable operations and maintenance...

include activities undertaken for profit. Nearly all income tax systems allow a deduction for the cost of goods sold. This may be considered an expense, a reduction...

government revenues come primarily from income tax, National Insurance contributions, value added tax, corporation tax and fuel duty. Local government revenues...

of opportunity cost into the determination of capital costs and capital structure of businesses, which must compute the cost of capital invested by the...

qualified dividends (see below). A capital gain is the excess of the sales price over the tax basis (usually, the cost) of capital assets, generally those assets...

Optimal tax theory or the theory of optimal taxation is the study of designing and implementing a tax that maximises a social welfare function subject...

earnings before interest and taxes, add depreciation and amortization, and then subtract taxes, changes in working capital and capital expenditure. Depending...

the working of a Pigouvian tax. A tax shifts the marginal private cost curve up by the amount of the externality. If the tax is placed on the quantity...

distinguished human capital (the stock of knowledge in the labor force) from labour. Entrepreneurship is also sometimes considered a factor of production....

states use a single factor formula based on sales. Most states tax capital gains as ordinary income. Most states that do not tax income (Alaska, Florida...

of capital as the discount factor. It reflects opportunity cost of investment, rather than the possibly lower cost of capital. An NPV calculated using variable...

Chemical plant cost indexes are dimensionless numbers employed to updating capital cost required to erect a chemical plant from a past date to a later...