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Essay

The Flaw in a Simple Profit Calculation

A business owner is evaluating a one-year project that costs $100,000 today and is guaranteed to generate a revenue of $102,000 in one year. The owner concludes, 'Since the revenue of $102,000 is greater than the cost of $100,000, this project is profitable and we should proceed.' Analyze the business owner's reasoning. Explain why this simple comparison is an insufficient basis for making a sound investment decision, and identify the crucial element missing from their evaluation.

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Updated 2025-10-12

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