From the textbook on the lap of the guy next to me on the 8:17:

Chapter 2: The Present Values, the Objectives of the Firm, and Corporate Governance

Foundations of the Net Present Value Rate

The net present value rate seems sensible enough. It worked for you when you decided to buy that vacant lot and constructed an office building on it.

Needless to say, the man slept– head bobbing and weaving like Ali against Liston, alternately resting against my shoulder and jerking upright.