As the lead accountant for ABC Co$.,$ you have been asked to prepare a presentation that will inform management on the differences between present value and future value and how these terms impact financial decisions for the organization.

For this assignment, you will create a PowerPoint presentation that will explain present value and future value. Your presentation must include how present value and future value influences the following items:

$1.$ Bonds payable and bond investments, including initial accounting, sales, conversions, warrants, and extinguishments.

$2.$ Debt restructure, including settlement, modification of terms, and impairment.

$3.$ Pensions, including defined contribution plans, defined benefit plans, and other post$-$employment benefits.

$4.$ Leases, including operating leases and capital leases for both lessees and lessor.

Length: $10-12$ slides, not including title and references slides.