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W. I. Thomas explained deviance as
Present Value
Present value is a financial concept that calculates the current worth of a future sum of money or stream of cash flows given a specified rate of return.
Effective Annual Costs
The true cost of borrowing on an annual basis, including any fees or additional costs associated with the transaction.
Net Present Value
Net Present Value (NPV) is a financial metric used in capital budgeting to analyze the profitability of an investment or project, calculated by discounting all cash flows to the present value.
Operating Costs
Expenses associated with the day-to-day functions of a business.
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