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NPV
Net Present Value, a calculation that discounts future cash flows to their present value to evaluate the profitability of an investment or project.
Resource Constraint
Limitations on the availability of resources such as time, money, and labor that can restrict project progress or business growth.
Accounting Rate of Return
A financial metric used to measure the profitability of an investment, calculated by dividing the average annual profit by the initial investment cost.
Financial Statement
A formal record of the financial activities and position of a business, person, or other entity, presented in a structured way.
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