Capital cost allowance. An income tax term generally meaning the amount of depreciation deducted by a business for income tax purposes. Capital cost allowance rates are set out in Part XI of the Income Tax Regulations. See Tax shield See Undepreciated capital cost (UCC)

Capital Cost Allowance. The system of amortization required by federal income tax law.

Capital Commitment Authorization.

Current Cost Accounting. A method of reflecting the effects of changing prices on the business trading account. This includes the calculation of a depreciation charge based on the gross current value of the fixed assets. The resultant CCA trading profit can be compared to the CCA capital employed to produce a 'return on capital employed CCA'

Current Cost Accounting. An accounting methodology, where assets are valued and depreciated according to their current replacement cost. Typically this will be the cost of a Modern Equivalent Asset (MEA).

(capital cost allowance) is a yearly deduction or depreciation on the cost of certain assets, which is used for income tax purposes.

Abbreviation of Capital Cost Allowance.

Capital cost allowance. A yearly deduction or depreciation on the cost of certain assets. You can claim CCA for tax purposes on the assets of a business such as buildings or equipment, as well as on additions or improvements, if these assets are expected to last for some years.

Capital Cost Allowance. Depreciation for the purposes of taxation in Canada it is deducted when determining taxable income.

Capital Cost Allowance. An amount that can be deducted from the value of certain assets and treated as an expense in computing income for a taxation year.