Examlex
Intangible assets do not include:
Present Value
The current value of a future amount of money or stream of cash flows given a specified rate of return.
Future Value
The amount of money an investment is expected to be worth in the future, considering interest or capital gains.
Interest Rate
The amount charged by a lender to a borrower for the use of assets, expressed as a percentage of the principal.
Interest
A charge for borrowed money, generally a percentage of the amount borrowed, paid by the borrower to the lender over a set period.
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