Glossary

With over 200 terms in both English and French, our M&A Dictionary is designed to help you better understand the key words and concepts related to the sale oe purchase of a business in Canada.

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Replacement Cost New

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The cost of acquiring and installing assets with similar utility and function as the existing ones. This method acknowledges technological advancements, allowing for the substitution of newer assets that may not be identical to the original.

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