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Cash Payback Method
A capital budgeting technique that calculates the time required to recoup the cost of an investment, based on the cash inflows generated by the investment.
Net Cash Inflows
The difference between all cash received and all cash payments over a period, reflecting the net change in cash position.
Fixed Asset
Long-term tangible assets, such as machinery, buildings, and land, used in the operation of a business that are not expected to be consumed or converted into cash within a year.
Net Income
The net income of a company, which is the remaining amount of total revenues after deducting all expenses, taxes, and costs.
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