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For which process is ΔS negative?
Cash Basis
An accounting method where revenues and expenses are recognized only when cash is received or paid out, respectively.
Internal Rate
This term might be incomplete or unclear; however, it is possibly referring to the internal rate of return (IRR), which is a metric used in financial analysis to estimate the profitability of potential investments.
Discount Rate
The rate of return that is used to find the present value of a future cash flow.
Cash Outflows
The total amount of money being spent by a business, commonly on expenses like rent, materials, payroll, and other operational costs.
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