05.07.2009

An amount owed to a creditor for goods or services rendered

In the electrical industry, access refers to the right or ability to use some or all of a distribution or transmission network. Access applies to both the sender and receiver of energy, so access can apply to either an energy producer or an energy consumer

The right to write off capital goods for tax purposes more quickly than the rate at which they would normally depreciate. This is intended to encourage investment, as it allows the company to defer payment of capital gains tax