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Match the following Capital Cost Allowances terms to the correct definition:

- A. B. C. D. E. F. G. H. Undepreciated Capital Cost - A. B. C. D. E. F. G. H. Recapture Of CCA - A. B. C. D. E. F. G. H. Accelerated Investment Incentive - A. B. C. D. E. F. G. H. Declining Balance Method - A. B. C. D. E. F. G. H. Depreciable Capital Property - A. B. C. D. E. F. G. H. Terminal Loss - A. B. C. D. E. F. G. H. Non-Depreciable Capital Property - A. B. C. D. E. F. G. H. Separate Class Rules

A. An inclusion in business and property income that arises when deductions from a CCA class, engendered by disposals, leave a negative balance in that class at the end of the taxation year. B. Capital property that is subject to depreciation or amortization. C. Rules that require certain types of assets that would, in the absence of these special rules, be included in a single Class, be allocated to a separate balance for that Class. D. A program that encourages investments in capital assets by providing an accelerated CCA deduction on net acquisitions made during the current year. E. Capital property that is not subject to depreciation or amortization. F. A method of calculating CCA in which a specified rate is applied to the ending UCC balance in a depreciable asset Class in order to determine the CCA for the period. G. The capital cost of a depreciable asset class, less the cumulative CCA that has been taken to date. H. A deduction in the calculation of business and property income which arises when the last asset in a CCA Class is retired and a positive balance is left in the Class.

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