To deduct *allowances, *discounts, *taxation, or other items from an amount.
- NPV The value of an investment derived from comparisons of costs with the present value of anticipated future, incremental *cash flows. The *present value of cash flows is calculated by applying an appropriate *cost of capital rate to each period’s cash flows. This approach recognizes the *time value of money. See also the *internal rate of return.
Auditor's dictionary. 2014.
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