In some contexts (the analysis of financial leases, for example) depreciation tax shields are treated as safe, nominal cash flows and are discounted at an aftertax borrowing or lending rate.
在某些情境中(如,金融租赁的分析),折旧税收挡板被作为安全的、名义的现金流对待,并以个税后借款或贷款利率贴现。
In some contexts (the analysis of financial leases, for example) depreciation tax shields are treated as safe, nominal cash flows and are discounted at an aftertax borrowing or lending rate.
在某些情境中(如,金融租赁的分析),折旧税收挡板被作为安全的、名义的现金流对待,并以个税后借款或贷款利率贴现。
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