New net equity raised - Ending common shares- Beginning net shares -$820- $800 = $20 CE to shareholders= $60-$20 = $40 On substituting the values, we get, CFFA= $315+ $40 = $355 b) Discuss in detail the concepts of capital gains, CCA recapture and terminal loss in relation to the concept of depreciation and taxes (50 marks) = $355 b) Discuss in detail the concepts of capital gains, CCA recapture and terminal loss in relation to the concept of depreciation and taxes (50 marks)