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Accounting Basis
Refers to the method under which income and expenses are recognized and reported. The two primary methods are cash basis and accrual basis accounting.
NPV
Net Present Value, a calculation that discounts all cash flows associated with a project or investment back to the present value to assess its profitability.
Operating Cash Flow
A measure of the cash generated by a company's normal business operations, reflecting its capacity to sustain and grow operations.
Financial Break-Even
The point at which total revenue exactly covers total costs, leaving no profit or loss.
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