NET PRESENT VALUE Definition

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NET PRESENT VALUE (NPV) is a method used in evaluating investments, whereby the net present value of all cash outflows (such as the cost of the investment) and cash inflows (returns) is calculated using a given discount rate, usually REQUIRED RATE OF RETURN. An investment is acceptable if the NPV is positive. In capital budgeting, the discount rate used is called the HURDLE RATE and is usually equal to the INCREMENTAL COST OF CAPITAL.

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TIMES FIXED CHARGES EARNED see COVERAGE OF FIXED CHARGES.

INDUSTRIAL ESPIONAGE or corporate espionage is espionage conducted for commercial purposes instead of national security purposes, e.g. spying on one's competitors to gain a competitive advantage.

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