Which of the Following Is the Best Definition for Capital

Which of the following is the best definition for capital cost allowance (CCA) ?

A) Depreciation method under Canadian tax law allowing for the accelerated write-off of property under various classifications.
B) A cost that has already been incurred and cannot be removed and therefore should not be considered in an investment decision.
C) Evaluation of a project based on the project's incremental cash flows.
D) Financial statements projecting future years' operations.
E) The most valuable alternative that is given up if a particular investment is undertaken.