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Average Accounting Return
A measure of the profitability of an investment, calculated by dividing the average annual profit by the initial investment cost.
Average Total Assets
The mean value of all assets owned by a company over a specific period, used in financial analysis to gauge the company's asset use efficiency.
Profitability Index
A calculation used to determine the relative profitability of a project by dividing the present value of future expected cash flows by the initial investment.
Present Value
The current worth of a future sum of money or cash flows, given a specified rate of return.
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