| Learning Objectives (See related pages)
Terminology and rates Correctly use the basic terminology and income tax rates for
corporate (and individual) taxpayers. |
| | | CFBT and CFAT Calculate before-tax and after-tax cash flow. |
| | | Taxes and depreciation Demonstrate the tax advantage of accelerated depreciation
and a shortened recovery period. |
| | | Depreciation recapture and capital gains Compute the tax impact of depreciation recapture and
capital gains (losses). |
| | | After-tax analysis Evaluate alternatives using after-tax PW, AW, and ROR
analysis. |
| | | Spreadsheets Develop spreadsheets that structure after-tax evaluation of
two or more alternatives. |
| | | After-tax replacement Evaluate a defender and challenger in an after-tax
replacement study. |
| | | Value-added analysis Evaluate alternatives using after-tax economic value-added
analysis. |
| | | Taxes outside the United States Understand the after-tax impact of tax laws in countries
outside the United States. |
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