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New laws can mostly negatively
Net Present Value
A calculation that estimates the present value of all future cash flows of an investment, minus the initial investment cost.
Straight-Line Depreciation
A technique for distributing the expense of a physical asset evenly across its life span.
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.
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