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single payment

(Dictionary)

Author:
Harold Averkamp, CPA, MBA

Definition

A term often used in present value calculations to distinguish a one-time cash amount from an
annuity (or series of equal payments).

Dictionary

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About the Author

Harold Averkamp

For the past 52 years, Harold Averkamp (CPA, MBA) has
worked as an accounting supervisor, manager, consultant, university instructor, and innovator in teaching accounting online. He is the sole author of all the materials on AccountingCoach.com.

Learn More About Harold

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