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Imputed Interest Rate
An estimated interest rate used in accounting when no explicit interest is specified in a financial transaction, helping to assign a fair value to future payments.
Residual Income
The income that remains after deducting all costs, including the cost of capital, from the revenues of a business, investment, or project.
Invested Capital
The total amount of money that has been invested into a company by its owners and creditors, often used in ROI calculations.
Investment Centre
A business unit or division within an organization that is responsible for its own revenues, expenses, and assets, and is evaluated based on its return on investment.
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