Depreciation tax shield

Depreciation tax shield
The value of the tax write-off on depreciation of plant and equipment. The New York Times Financial Glossary

Financial and business terms. 2012.

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Look at other dictionaries:

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  • Safe harbor lease — A lease to transfer tax benefits of ownership (depreciation and debt tax shield) from the lessee, if the lessee could not use them, to a lessor that could use them. The New York Times Financial Glossary …   Financial and business terms

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