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Series 79: Collection, Analysis & Evaluation of Data
Series 79 practice questioneasyDCF Analysis

In a discounted cash flow (DCF) analysis, which of the following best describes the purpose of the discount rate?

  1. ATo account for inflation in future cash flows
  2. BTo convert future expected cash flows to their present value, reflecting the time value of money and risk✓ Correct answer
  3. CTo calculate the company's tax shield from debt financing
  4. DTo determine the company's dividend payout ratio
Explanation

Why BTo convert future expected cash flows to their present value, reflecting the time value of money and risk

The discount rate in a DCF analysis converts future cash flows to their present value by reflecting both the time value of money and the riskiness of those cash flows. Investors require a return for deferring consumption and bearing risk, so a dollar received in the future is worth less than a dollar today. The appropriate discount rate for an unlevered DCF is typically the weighted average cost of capital (WACC).

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