Examlex
Persons who were S shareholders during any part of the year before the election date but were not shareholders when the election was made also must consent to an S election.
Capital Expenditures
Funds used by a company to acquire, upgrade, and maintain physical assets such as property, plants, buildings, technology, or equipment.
Present Value
Today's financial valuation of an anticipated future monetary sum or series of transactions, adjusted for a certain rate of return.
Annual Cash Inflow
The total amount of cash received by a company from its operations, investments, and financing activities over the course of a year.
Required Return
The minimum return that investors expect to receive on an investment, considering its risk.
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