Present Value (Pv)-The Total Amount That a Series of Future

question 80

Short Answer

Present value (Pv)-the total amount that a series of future payments is worth now-is also referred to as the ________.

---

Definitions:

Equipment Account

An account on a company's balance sheet that reports the value of the company's ownership in equipment, adjusted for depreciation.

Non-Controlling Interest

A shareholder or equity interest in a corporation that is not large or significant enough to confer control over the business.

Entity Method

An accounting approach used in preparing consolidated financial statements where investments in subsidiaries are recorded at cost and adjusted for the parent company's share of the subsidiaries' post-acquisition profits or losses.

Shareholders' Equity

The residual interest in the assets of a corporation after deducting its liabilities, representing the owners' claim on the business assets.