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翻訳と辞書　辞書検索 [ 開発暫定版 ] スポンサード リンク Disposal tax effect ： ウィキペディア英語版 Disposal tax effect The situation of additional taxes or tax savings resulting from selling the last item of its class in an inventory due to difference between its undepreciated capital cost (UCC) and its salvage value (SV).〔Chan S. Park et al., ''Contemporary Engineering Economics (Second Canadian Edition)'', Addison Wesley Longman, 2001. ISBN 0-201-61390-5〕 ==Overview== "Disposal tax effect" is a finance term originating from Engineering Economics. In the case of $SV\; >\; UCC$, then there has been a relative gain in the sale of the item, which gets taxed. These gains are known as "recaptured depreciation" or "recaptured CCA". When , then there has been a loss, which results in tax savings. 抄文引用元・出典: フリー百科事典『 ウィキペディア（Wikipedia）』 ■ウィキペディアで「Disposal tax effect」の詳細全文を読む スポンサード リンク 翻訳と辞書 : 翻訳のためのインターネットリソース Copyright(C) kotoba.ne.jp 1997-2016. All Rights Reserved.