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Capital Consumption Allowance (CCA) Definition.



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The Capital Consumption Allowance, or CCA, is a deduction businesses can take against their income for the wear and tear on their capital equipment and buildings. The CCA is also sometimes called the ” depreciation deduction.” The CCA is important because it allows businesses to deduct the costs of maintaining their capital equipment and buildings, … Read more

What is the unit labor cost?



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When we talk about unit labor cost we refer to a measure that tells us how much it costs us to have a certain worker in a company based on the productivity it offers. In other words, we mean the fraction of the productivity that the worker has to divert to remuneration of the salaried … Read more