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Capital Investment Analysis
The process by which management plans, evaluates, and controls long-term capital investments involving property, plant, and equipment.
Fixed Assets
Fixed Assets are long-term tangible assets purchased for use in business operations, intended to be used for more than one accounting period.
Long-term Investment
Investments made by a company to hold for more than one year, often in bonds, stocks, or real estate.
Present Value
The current value of a future sum of money or stream of cash flows given a specified rate of return.
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