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Actual age: The number of years that have elapsed since installation of a new machine; it is also known as historical or chronological age. After-tax income: In accounting terms, it is the income that remains after meeting the liability of income tax from taxable income. Agents in production: Land, labour, capital and entrepreneurship which create wealth, goods, services and income. Amortization: A process by which a capital invested is recovered by a systematic schedule of repayment. Amortization rate: The ratio of periodic payment to the total capital. Annuity: An annual income or a constant income that can be depended upon as expected within specific time-frame.