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.

• 在某些情境中（例如，金融租赁的分析），折旧税收挡板被作为安全的、名义的现金流对待，并以一个税后借款或贷款利率贴现。