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.
情境中（例如，金融租赁的
析），折旧税收挡板被作为安全的、名义的现金流对待，并以
个税后借款或贷款利率贴现。
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.
情境中（例如，金融租赁的析），折旧税收挡板被作为安全的、名义的现金流对待，并以个税后借款或贷款利率贴现。
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