All value comes from future cash flows, and making positve net present value decisions is the sign of a good steward of capital and management. Everything is built on those core ideas. You have the opportunity to invest $10,000 today. The expected future cash flows over the next three years are $2,300, $3,400, and $5,100 respectively. The expected discount rate is 5.0% per year. What is the approximate NPV and would you accept or reject the investment? B D NPV = $320; accept investment NPV = $230; accept investment NPV = ($230); reject investment NPV = ($320); reject investment