1.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(例如,金融租赁分析),折旧税收挡板被作为安全
、
现金
对待,
个税后借款或贷款利率贴现。