Present value (PV) is the current worth of a future sum of money, discounted at a specific interest rate. It shows how much money you would need to invest today to have a certain amount in the future.
- $10,000 in 5 years at 5% discount = $7,835 today — the $2,165 gap is the time value
- Used in bond pricing: a $1,000 face value bond maturing in 10 years at 4% is worth $676 today
- PV helps compare lump-sum offers vs. annuity payments (e.g., lottery winnings)
- Inflation alone erodes purchasing power: $100 today ≈ $74 in 10 years at 3% inflation