Table 24.1 The Net Present Value of Three Hypothetical Projects

ProjectDollars realized todayDollars realized one year from todayPresent value formulaNet present value given r = 0.10
A$100$100$100.00
B−$10$115−$10 + $115/(1 + r) $94.55
C$119−$20$119 − $20/(1 + r) $100.82