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
收挡板被作为安
、
义
现金
对待,并以
后借款或贷款利率贴现。