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In economics, present value, also known as present discounted value, is a future amount of money that has been discounted to reflect its current value, as if it existed today. The present value is always less than or equal to the future value because money has interest-earning potential, a characteristic referred to as the time value of money. -- Wikipedia

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Rate of return - Wikipedia

A loss instead of a profit is described as a negative return, assuming the amount invested is greater than zero.
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Certified Life Care Planner Expert | Physician Life Care Planning

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