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What are the three levels of plans?
Future Cash Flows
Future cash flows refer to the projected flows of cash into and out of a company or project, vital for assessing its financial health and potential for growth or sustainability.
Value In Use
The present value of the future cash flows expected to be derived from an asset or cash-generating unit.
Discount Rate
The interest rate used to discount future cash flows to their present value, often used in the time value of money calculations.
Goodwill
An intangible asset that represents the excess value of a company's fair market value over the net assets of a business it acquires.
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