Discounted Cash Flow

/ˈdɪskaʊntɪd kæʃ floʊ/

Definitions

  1. (n.) A valuation method used to estimate the value of an investment based on its expected future cash flows, discounted to present value using a discount rate.
    The court accepted the discounted cash flow analysis as evidence for determining the business's fair market value.

Forms

  • discounted cash flow

Commentary

Primarily a financial valuation technique frequently applied in legal contexts such as mergers, acquisitions, and litigation involving economic damages.

This glossary is for general informational and educational purposes only. Definitions are jurisdiction-agnostic but reflect terminology and concepts primarily drawn from English and American legal traditions. Nothing herein constitutes legal advice or creates a lawyer-client relationship. Users should consult qualified counsel for advice on specific matters or jurisdictions.

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