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To be effective performance appraisals should
Present Value
The current value of a future sum of money or stream of cash flows given a specified rate of return.
Interest Rates
The percentage of a loan amount charged by a lender to a borrower for the use of assets, varying with market conditions and credit risk.
Carrying Value
The book value of an asset or liability on a balance sheet, representing the cost minus accumulated depreciation or amortization.
Investments in Bonds
Financial investments made by purchasing debt securities issued by corporations, governments, or other entities that pay interest over a specific period.
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