Time Value of Money

Master the fundamental concept that money available today is worth more than the same amount in the future

Core Finance ConceptFoundation for All TopicsEssential for Investment Decisions
I. Fundamental Concepts
Core principles and understanding of time value of money

A. Core Principle

The time value of money is the concept that money available today is worth more than the same amount in the future due to its potential earning capacity. This core principle of finance holds that provided money can earn interest, any amount of money is worth more the sooner it is received.

Key Insight:

A dollar today is worth more than a dollar tomorrow because it can be invested to earn a return.

B. Key Terminology

Present Value (PV)

The current value of future cash flows

Future Value (FV)

The value at a given future date of an amount placed on deposit today

Interest Rate (r)

The percentage charged for borrowing money or earned through investing

Time Period (n)

The number of compounding periods

C. Basic Timeline Representation

0-------1-------2-------3-------4-------n

PV CF1 CF2 CF3 CF4 CFn

Cash flows move from left to right through time, with PV at time 0 and future cash flows at various time periods.

D. Why This Matters

  • • Foundation for all investment decisions
  • • Essential for comparing cash flows at different times
  • • Required for bond and stock valuation
  • • Critical for capital budgeting decisions
  • • Used in personal financial planning (retirement, loans, mortgages)