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Ucc

• Undepreciated capital cost is the balance in a capital cost allowance pool that remains at the end of the taxation year after capital cost allowance (CCA) has been claimed. This amount will be carried forward to the following taxation year. Also referred to as book value of an asset class.

 
 Embedded terms in definition
 Asset
Book value
Book
Capital cost allowance
Capital
Class
Forward
Pool
Will

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