Definition

Present Value

Present value (PV) is a financial concept that calculates the current worth of a future sum of money or stream of cash flows. It allows for the comparison of benefits and costs that occur at different points in time by translating them into a common, present-day metric. This is achieved by discounting future amounts using an appropriate interest rate, which accounts for the time value of money—the idea that money available today is worth more than the same amount in the future.

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Updated 2025-10-31

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