The CCA rate that can be claimed depends on the asset itself, for example computer software has a much higher CCA rate than buildings or furniture.
Investment dictionary. Academic. 2012.
Capital Cost Allowance — (CCA) is effectively the means by which Canadians may claim depreciation expense. Depreciable items are deemed to belong to different classes which depreciate at different rates and are subject to different rules. For the most common classes the… … Wikipedia
Capital cost tax factor — The capital cost tax factor (CCTF) is a calculated value that summarizes the benefits of future tax savings due to Capital Cost Allowance (CCA) in Canada. CCTF also allows analysts to take these benefits into account when calculating the present… … Wikipedia
CCA — can refer to:*California Charter Academy *California College of the Arts *California Culinary Academy *Canadian Canoe Association *Canadian Centre for Architecture *Canadian Council on Africa *Canadian Comedy Awards *Canadian Cricket Association… … Wikipedia
Depreciation — Not to be confused with Deprecation. Depreciation refers to two very different but related concepts: the decrease in value of assets (fair value depreciation), and the allocation of the cost of assets to periods in which the assets are used… … Wikipedia
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