korttidsvärde
Korttidsvärde refers to the present value of future cash flows discounted at a short-term interest rate. This concept is often used in financial analysis and valuation, particularly for investments or liabilities that are expected to be realized or settled within a short period, typically less than one year. When an asset or liability has a future cash flow, its current worth is determined by how much that future amount is worth today. This involves using a discount rate that reflects the time value of money, meaning that money available today is worth more than the same amount in the future due to its potential earning capacity. For short-term items, the prevailing short-term interest rates are generally considered most appropriate for discounting.
The calculation of korttidsvärde typically involves a simple present value formula: PV = FV / (1 + r)^n, where