Examlex
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Cash Basis
An accounting method in which revenues and expenses are recorded only when cash is received or paid out.
Zero NPV
A situation where the net present value of a project or investment equals zero, indicating that the expected cash flows exactly discount the initial investment, resulting in no net gain or loss.
Net Present Value
A method used in capital budgeting to assess the profitability of an investment, calculating the difference between the present value of cash inflows and outflows over a period.
Cash Basis
An accounting method where revenue and expenses are recorded only when cash is received or paid, respectively.
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