net present value


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net present value

n
(Accounting & Book-keeping) accounting an assessment of the long-term profitability of a project made by adding together all the revenue it can be expected to achieve over its whole life and deducting all the costs involved, discounting both future costs and revenue at an appropriate rate. Abbreviation: NPV
Collins English Dictionary – Complete and Unabridged, 12th Edition 2014 © HarperCollins Publishers 1991, 1994, 1998, 2000, 2003, 2006, 2007, 2009, 2011, 2014
References in periodicals archive ?
The net present value of the improvement in the endowment is [w.sub.0]+(1/1+r)[w.sub.1].
In automatic mode, the system constructs a mathematical programming model of the activities, resources and precedences, and optimises the model to find the optimal schedule based on net present value or user-defined targets.
Table 4 provides various estimated of the net present value of the operating returns per ha during a 5-year period for a commercial shrimp farm.
"This important update to the feasibility study has increased the project net present value and once again highlighted the strategic importance of the Cinovec project for the European lithium market," said Cadence Chief Executive Kiran Morzaria.
While this type of insurance is legal, the PBGC argued that Kushner and Spitz valued the policies at the net present value of the future death benefits instead of their cash surrender value.
'We have to look at the net present value of their offer against the net present value of us doing the operation, maintenance and expansion of the airport,' Reinoso added.
Also, the company mentioned that it will finance the all-cash acquisition under its existing revolving credit facility and that the transaction has been structured to provide it with a tax step-up with a net present value of about USD150m.
As a result of the Tax Cuts and Jobs Act of 2017, enacted into law on December 22, 2017, generally accepted accounting principles require deferred tax assets on corporate balance sheets be revalued to reflect the net present value of the future tax benefits based at the new 21% top rate, which replaces the 35% top rate.
The net present value and the payoff time of the additional investments were calculated for the representative spinning mills.
The author covers working capital and the effect of velocity on productivity, net present value, product cost, variation, direct and indirect labor, simplified time-based accounting, and a wide variety of other related topics.