Examlex
Perform the indicated operations without a calculator:
Discount Rate
The interest rate used in discounted cash flow (DCF) analysis to determine the present value of future cash flows or investments.
Pension Plan
A retirement plan that requires an employer to make contributions into a pool of funds set aside for a worker's future benefit.
Cumulative Unrecognized Loss
Losses that have not been realized through a transaction and are not reflected in financial statements, often relating to investments or assets held.
Amortization
The gradual reduction of a debt or the spreading out of capital expenses for intangible assets over a period.
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