What is present value?

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What is present value?

Present value is the current value of a future sum of money or cash flow, discounted at a specific rate of return. It is used to determine the worth of an investment or a stream of future cash flows in today's dollars. Present value calculations take into account the time value of money, which means that money received in the future is worth less than the same amount received today due to factors such as inflation and the opportunity cost of investing elsewhere.