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Idle Land
Land owned by a company not currently being used for production, operations, or any other economic activities.
Market Rate
The prevailing interest rate available in the marketplace for securities of similar risk and maturity.
Present Value
The current worth of a future sum of money or stream of cash flows given a specified rate of return, reflecting the time value of money.
Annuity
A fiscal instrument that provides a stable flow of funds to an individual, often employed as a means of financial support for retired individuals.
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