Discounting A. The name given to the amount to which a cash flow, or a series of cash flows, will grow over a given period of time when compounded at a given rate of interest Time value of money Amortized loan B. The process of determining the present value of a cash flow or series of cash flows to be received or paid in the future A rate that represents the return on an investor's best available alternative investment of equal risk An interest rate that reflects the return required by a lender and paid by a borrower, expressed as a percentage of the principal borrowed A cash flow stream that is created by a lease that requires the payment to be paid on the first of each month and a lease period of three years The concept that states that the timing of the receipt or payment of a cash flow will affect its value to the holder of the cash flovw A cash flow stream that is generated by a share of preferred stock that is expected to pay dividends every quarter indefinitely A table that reports the results of the disaggregation of each payment on an amortized loan, such as a mortgage, into its interest and loan repayment components C. Ordinary annuity D. E. Annual percentage rate Annuity due F. Perpetuity G. Future value H. I. A series of equal cash flows that occur at the end of each of the equally Amortization schedule Opportunity cost of funds spaced intervals (such as daily, monthly, quarterly, and so on) A loan in which the payments include interest as well as loan principal