Time Value of Money

Adjusted present value (APV) refers to the net present value (NPV) or investment adjusted for the interest and tax advantages of leveraging debt provided that equity is the only source of financing.
Cost of capital is an important business term for both investors and companies. Cost of capital can best be described as the ability to cover both asset and liability expenditures while generating a
Future value (FV) refers to a method of calculating how much the present value (PV) of an asset or cash will be worth at a specific time in the future.
Negative amortization occurs when the principal balance on a loan (usually a mortgage) increases because the borrower's payments don't cover the total amount of interest that has accrued.
Negative amortizing loans are loans in which the loan's principal balance increases even though the borrower is making payments on the loan.
Operating cash flow margin is cash from operating activities as a percentage of sales in a given period. 
Simple interest is a basic formula for calculating how much interest to apply to a principal balance.  Simple Interest Formula: Simple Interest = Interest Rate x Principal Balance