What does mean when im calculating corporate cash flow, Accounting Basics

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What does mean when im calculating corporate cash flow

Problem

Equipment will have to be purchased before manufacturing of the product can commence. Quotes indicate this will cost $400,000. The equipment will be depreciated using the prime cost method at a rate of 15% per annum for tax purposes and be sold at the end of the last year of the project for an expected $300,000.

What does 15% mean when I'm calculating corporate cash flow? How to use it?

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Accounting Basics: What does mean when im calculating corporate cash flow

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