endofyearvalue

Endofyearvalue is a term used in finance, accounting, and data modeling to denote the value of a financial quantity at the end of a calendar or fiscal year. It is commonly employed as a variable name in spreadsheets and programs to track the final value of an asset, investment, portfolio, or cash flow over a one-year period.

The endofyearvalue can be computed in several ways depending on the context. For a simple investment with a starting value V0 and annual return rate r, the end-of-year value after one year is V1 = V0 × (1 + r). Over multiple years, Vn = V0 × (1 + r)^n. If there are net cash flows during the year, the formula can be adjusted to V_end = V_start × (1 + r) + net_cash_flows. For assets subject to depreciation, endofyearvalue may refer to the book value after accounting for depreciation, i.e., acquisition cost minus accumulated depreciation.

In project valuation and corporate finance, the endofyearvalue can represent the terminal value or the value at the end of a projection period. Common approaches include the Gordon growth model, where terminal value ≈ FCF_t × (1 + g) / (r − g), or an exit multiple method. The term is therefore a flexible label that can refer to the end-of-period value of assets, predicted balances, or estimated continuing values in analyses.

Common examples include a savings account end-of-year balance and an asset’s year-end book value. The exact meaning depends on the modeling convention and the context of the financial or analytical model.