{"iri":"https://lexicon.financial/business/bea/CapitalConsumptionAllowance","label":"Capital consumption allowance (CCA), (private)","definition":"Consists of tax-return-based depreciation charges for corporations and nonfarm proprietorships and of historical-cost depreciation (calculated by BEA) for farm proprietorships, rental income of persons , and nonprofit institutions.","license":"https://www.usa.gov/government-copyright","source":"bea","source_url":"https://www.bea.gov/help/glossary/capital-consumption-allowance-cca-private"}