You are in talks to settle a potential lawsuit. The defendant has offered to make annual payments of $17,000, $26,000, $44,000, and $66,000 to you each year over the next four years, respectively. All payments will be made at the end of the year. If the appropriate interest rate is 3. 9 percent, what is the value of the settlement offer today?

Answers

Answer 1

To determine the value of the settlement offer today, we need to calculate the present value of the four payments using the appropriate interest rate of 3.9 percent. the value of the settlement offer today is $270,670.33.

We can use the formula for present value of an annuity to calculate the present value of the four annual payments:

PV = PMT x [\(1 - (1 + r)^{-n}\)] / r

where:

PMT = the payment amount each year

r = the interest rate

n = the number of payment periods

Plugging in the values for the first payment of $17,000, with an interest rate of 3.9 percent and a payment period of 4 years, we get:

PV1 = $17,000 x [\(1 - (1 + 0.039)^{-4}\)] / 0.039

PV1 = $58,958.64

Plugging in the values for the second payment of $26,000, with an interest rate of 3.9 percent and a payment period of 3 years (since the first payment has already been made), we get:

PV2 = $26,000 x [\(1 - (1 + 0.039)^{-3}\)] / 0.039

PV2 = $69,943.81

Plugging in the values for the third payment of $44,000, with an interest rate of 3.9 percent and a payment period of 2 years (since the first two payments have already been made), we get:

PV3 = $44,000 x [\(1 - (1 + 0.039)^{-2}\)] / 0.039

PV3 = $78,470.44

Plugging in the values for the fourth and final payment of $66,000, with an interest rate of 3.9 percent and a payment period of 1 year (since the first three payments have already been made), we get:

PV4 = $66,000 x [\(1 - (1 + 0.039)^{-1}\)] / 0.039

PV4 = $63,297.44

To find the total present value of the settlement offer, we simply add up the present values of each of the four payments:

PV_total = PV1 + PV2 + PV3 + PV4

PV_total = $58,958.64 + $69,943.81 + $78,470.44 + $63,297.44

PV_total = $270,670.33

Therefore, the value of the settlement offer today is $270,670.33.

Learn more about annual payments

https://brainly.com/question/28787229

#SPJ4


Related Questions

Why should you understand what you can and cannot copyright?

Answers

Answer:

Copyright is important as it helps to protect the value of an author/academic/researchers work, by giving the originator of the work the ability to protect it from unlicensed or uncredited usage.

Explanation:

Answer:

So that therefore you wouldn't be fined of plagiarism of any kind.

Explanation:


Li would like to know what "managing up" means in the context of her being an HR professional.

How would
you briefly define "managing up" to Li?

Answers

In the context of being a HR professional, managing up would have to do with the management of the employees that are in an organization in terms of hiring and ensuring good conduct.

Who is a HR professional?

The five key responsibilities of human resources include managing talent, pay and benefits for employees, training and development, compliance, and workplace safety. By efficiently managing the employee lifecycle, an HR department may assist in providing organizational structure and the capacity to satisfy business demands.

They act as a conduit between potential employees and the businesses hiring. While some businesses utilize outsourcing techniques, others establish a human resources department under the direction or control of an HR manager.

Read more on HR professionals here:https://brainly.com/question/27882201

#SPJ1

Please helppp!!!
Match the following terms to their correct definitions:
1. A free trade agreement between the U.S., Mexico and Canada
2 A phenomenon that has come about as a result of interdependence between world
economies
3. Large-scale businesses that have originated in developed countries and expanded across the
globe
4. A worldwide organization established after World War Il as a means for providing financial
help for nations in need
a. NAFTA
b. IMF
c. Multinational Corporations
d. Globalization

Answers

Answer:

I dont want ads so I am gonna answer this

Explanation:

a purchased intangible is valued at its original cost. original cost for acquiring a patent would include:

Answers

Answer: Legal costs to acquire, Required filing fees, Purchase price

Explanation:

the task of involves the buying of all materials needed by the organization; also called procurement.

true
false

Answers

The task of involves the buying of all materials needed by the organization; also called procurement is false The correct option is B.

An organization is a structured entity formed by a group of individuals with a common purpose or goal. It can be a formal entity, such as a company, government agency, or nonprofit organization, or an informal group of people working together towards a specific objective. Organizations can be of various sizes, ranging from small teams to large multinational corporations or international bodies. The task that involves the buying of all materials needed by the organization and is also called procurement is indeed true.

Thus, the ideal selection is option B.

Learn more about organization here;

https://brainly.com/question/28039764

#SPJ4

The complete question might be:

The task of involves the buying of all materials needed by the organization; also called procurement.

A true

B false

A $20 bill features which of the following on the reverse?
A. US Treasury
B. White House
C. US. Capital
D. Independence Hal

Answers

Answer:

B. White House

Explanation:

A portrait of the White house is the main feature visible at the reverse of a $20 bill. The bill has security features, but the White house Image is dominant. At the front, a portrait of the 7th US president Andrew Jackson is visible

With what skills do you struggle the most? List two. For each one, explain a situation in which there was a negative outcome because you lacked these skills.

:) I will give the branliest!

Answers

Public speaking- The negative outcome was that I couldn’t do it in proficiently and a formal way.

Critical thinking- sometimes I make bad decisions, without a doubt.

Those are some examples

Brainly pls

PIVOT! World Joy produces naturally made clothing and accessories. Their most popular item is the 'Easy Hat', a crocheted packable hat that generates more sales than any other item the company sells.

Answers

World Joy, a producer of naturally made clothing and accessories, experiences high sales with their popular 'Easy Hat', a crocheted packable hat.

World Joy specializes in producing naturally made clothing and accessories. Among their extensive product line, the 'Easy Hat' stands out as their best-selling item. This crocheted packable hat has garnered significant popularity and consistently generates high sales. Customers are drawn to the hat's unique design, practicality, and versatility, making it a preferred choice among World Joy's offerings. The success of the 'Easy Hat' demonstrates World Joy's ability to create products that resonate with their target audience and meet their needs. By focusing on producing high-quality, environmentally friendly items like the 'Easy Hat', World Joy has established a strong position in the market and continues to thrive in the industry.

To know more about producer, click here:

brainly.com/question/28915279

#SPJ11

in germany, there are nearly eight thousand miles of superhighways known as autobahns where no speed limits for cars are enforced. many germans enjoy driving at 150 mph or more, and german automakers must build cars capable of safely reaching and maintaining such speeds. this conditional requirement on german automakers represent what aspect of the diamond model? group of answer choices demand supporting factor fixed concentration

Answers

Demand conditions are stated by the condition mentioned in the question.

What are Demand Conditions?

The size and makeup of the product's consumer base are known as the "demand conditions," and they influence product innovation and improvement. Consumer markets that are bigger and more dynamic will necessitate and encourage the need for firms to innovate and differentiate themselves as well as simply expand their market share. Demand conditions, or the nature of consumer preferences, is another crucial aspect of industry. For instance, more customers might believe they require a new computer with greater memory and processing power than, say, a tool for finding the "studs" in a house's walls.

To know more about Demand Conditions visit:

https://brainly.com/question/22471241

#SPJ4

A measure of the percentage of the total quantity of units ordered by customers that are actually delivered is known as _____ fill rate.

Answers

A measure of the percentage of the total quantity of units ordered by customers that are actually delivered is known as the unit fill rate.

A customer is a recipient of goods, services, products, or ideas obtained from a seller, vendor, or supplier through financial transactions or in exchange for money or other valuable consideration.

A customer is an individual or business that purchases goods or services from another business. Customers are important because they drive sales. Without them, companies cannot continue to exist.

The definition of customer is a person who purchases products or services at a store, restaurant, or another retail establishment. An example of a customer is someone who goes to an electronics store and buys a television. (informal) A person, especially a person, who interacts with others in some way.

Learn more about customers here:https://brainly.com/question/380037
#SPJ4

the process of importing goods and services for the purpose of re-export is known as

Answers

The process of importing goods and services for the purpose of re-export is known as "re-exporting" or "entrepot trade."

In this process, a country imports products, often without modifying them, and then exports them to other countries. The primary goal of re-exporting is to capitalize on the difference in prices between the originating country and the destination country. Re-exporting can provide various benefits, such as taking advantage of trade agreements, better distribution channels, and increased market access. By engaging in re-exporting, businesses can avoid certain tariffs and taxes, minimize transportation costs, and better serve customers in the target market. To summarize, re-exporting involves the importation of goods and services and their subsequent export to other countries without significant modification. This practice aims to capitalize on price differences between countries, optimize distribution channels, and access new markets more effectively.

To know more about re-exporting visit :-

https://brainly.com/question/14099857

Answer these question

Answer these question

Answers

1. 100 bushels and p1

2. 150

3. as bushels become that big, it gets harder and harder to transport them, messing with the price compared to just buying two separate 100 bushels.

Which type of organizational structure has multiple managers having authority over an employee
A.point structure
B.line structure
C.staff structure
D.functional structure

Answers

Answer:

I believe it’s line structure

Explanation:

Cost ____ involves allocating the overall cost estimate to individual tasks over time to establish a baseline for measuring performance.

Answers

Answer:

50 dollars pa brainliest po plss

Jason has prepared a comprehensive:_____________which includes a cover letter, executive summary, company background, management team, financial plan, capital required, marketing plan, location analysis, manufacturing plan, and an appendix. multiple choice question. business plan statement of operations action plan vision statement

Answers

Jason has prepared a comprehensive business plan which includes all the important elements that are required to start and run a successful business.

A business plan is a written document that outlines the company's goals, objectives, strategies, and tactics for achieving them. It serves as a roadmap that helps entrepreneurs navigate the complexities of starting and running a business.

The business plan that Jason has prepared includes a cover letter that introduces the company, an executive summary that provides a brief overview of the business plan, a company background that explains the history and background of the company, a management team that highlights the key personnel who will be managing the company, a financial plan that outlines the projected revenue and expenses of the company, capital required that explains how much funding is needed to start the business, a marketing plan that outlines how the company will reach its target customers, location analysis that explains why the chosen location is ideal for the business, a manufacturing plan that outlines the manufacturing process and an appendix that provides additional information such as market research, legal documents, and other supporting documents.

By including all of these elements in his business plan, Jason has set himself up for success by ensuring that he has considered every aspect of his business and has a solid plan for moving forward.

Learn more about business plan here:

https://brainly.com/question/11379819

#SPJ11

How do political campaigns get their money?

Answers

The only source of funding for the public funding scheme and public campaign funding is the tax checkoff.

How does campaign funding work?

Political candidates raise money to finance their campaigns and show the range of their support. Political party committees, political action committees, and individual donors can all contribute to campaigns.

Direct contributions to federal campaigns are prohibited from coming from businesses, labor unions, and membership organizations.

By setting up political action committees, they can have an impact on federal elections.

These committees enlist the support of members and associates in order to finance or contribute to campaigns. Federal restrictions apply to how much money PACs can raise and spend.

Taxpayers who decide to contribute directly to the Presidential Election Campaign Fund when filing their tax returns help finance some presidential campaigns.

To be eligible for these funds, candidates must consent to spending and fundraising restrictions.

To know more about campaign funding, visit:-

https://brainly.com/question/28568817

#SPJ4

Jake becomes extremely bored with hauling blankets to market over and over, and he misses getting to herd and shear the sheep.

Answers

The drawback is that Jake is experiencing job dissatisfaction and is no longer finding fulfillment in his current role of hauling blankets to market. This may lead to decreased motivation and productivity, as well as potential long-term effects such as burnout or resignation.

In addition, if Jake is not happy with his job, he may become disengaged from his work and less invested in the success of the company. This can have negative impacts on team morale and overall organizational performance.

Furthermore, if Jake is highly skilled in herding and shearing sheep, his talents may be underutilized in his current role. This could result in lost opportunities for the company to leverage his strengths and improve their operations.

To know more about job dissatisfaction click here

brainly.com/question/28290527

#SPJ11

Complete Question : Jake becomes extremely bored with hauling blankets to market over and over, and he misses getting to herd and shear the sheep. Mention the drawback in this scenario.

1. Describe what is meant by wealth?
2. What is wealth and how do you think it relates to budgeting?
3. Identify a wealthy person; a.what makes this person wealthy?
b.How did they earn their wealth?

Answers

Answer:

All the answers of the asked question are discussed below in detailed explanation.

Explanation:

Wealth includes the evaluation of all the items of merit occupied by an Individual, society, corporation, or nation. ... Fundamentally, wealth is the collection of limited resources. Particular people, corporations, and countries are assumed to be wealthy when they are able to acquire many necessary resources or goods.

Drag the tiles to the correct boxes to complete the pairs. Match the credit types to the examples. Paying by credit card: House mortgage: Student loan: Tiles: Unsecured credit Installment credit Secured credit

Answers

Answer and Explanation:

The matching of the items are as follows

House mortgage = Secured credit

The mortgage of the house would be considered as a secured credit in which the person who takes a loan have to mortgage his property

Student loan = Unsecured credit

This could be considered as an unsecured credit

Paying by credit card = Installment credit

If the amount is paid by the credit card so it would be considered as an installment like emi

The match up are:

House mortgage = Secured creditPaying by credit card = unsecured creditStudent loan is installment credit

What is credit?

Credit is known to be the ability that a person has to borrow money or collect goods or services using a loan.

Note that  The match up are correct and as such:

House mortgage = Secured creditPaying by credit card = unsecured creditStudent loan is installment credit

Learn more about credit  from

https://brainly.com/question/14279491

#SPJ5

Allen Furniture Company is considering offering an inexpensive line of college dorm and apartment furnishings. If they move forward, they will renovate part of their store to accommodate this new stock. Before spending the money to redesign the store, they first want to find out customer interest. In a short response of approximately 100 words, describe some of the steps they should take as they consider this project.

Answers

Answer:

Allen Furniture Company should look into conducting a survey to gauge customer interest to find what they look for, need, and find attractive. They could do so by going to college campuses and conducting random interviews. For their apartment furnishings, they could look online to see what kind of product sell and do an analysis of customer interest that way and they could also conduct a survey for people that live in apartments. They could also look into a consultant that specializes in the field and is experienced with what customers like or want.

In traditional economies, government controls all manufacturing.

Answers

Answer:

true

Explanation:

The demand curve intersects the natural monopolist's long-run average total cost curve at a point where long-run average total costs are still falling, due to ______.

Answers

The demand curve intersects the natural monopolist's long-run average total cost curve at a point where long-run average total costs are still falling, due to economies of scale.

What are economies of scale?

Economies of scale are the advantage of the cost that the enterprise gets due to the operation's scale.

The simple meaning of economies of scale is to get more profit by doing simple things, such as buying in bulk, etc.

Scale can be increased by lowering the cost per unit of output.

Thus, the correct fill the blank is economies of scale.

Learn more about economies of scale

https://brainly.com/question/15605103

#SPJ1

for the year ending december 31, orion, inc. mistakenly omitted adjusting entries for $1,500 of supplies that were used, (2) unearned revenue of $4,200 that was earned, and (3) insurance of $5,000 that expired. for the year ending december 31, what is the effect of these errors on revenues, expenses, and net income? a.revenues are overstated by $4,200. b.expenses are understated by $3,500. c.net income is overstated by $2,300. d.expenses are overstated by $6,500.

Answers

The effect of these errors on revenues, expenses, and net income as follows:

net income is overstated by $ 2300

[Unrecorded expense = supplies expense + insurance

                              = 1500 + 5000 =   6500]

[Unrecorded revenue = 4200

so net impact on net income = Revenue -expense

                                          =4200 - 6500

                                          = - 2300

since expense exceed revenue, it means we have debit) 2300 more in income statement, so lower expenses mean higher income.

Effect of expenses on Trading and Profit account in the long run impact the Balance-Sheet of an agency too, because decreased earnings or extra earnings in the long run transferred to capital account, that is part of the Balance Sheet.

Accounting mistakes can be minor or substantial. Either way, they are able to have extreme consequences: Incorrect profits reporting. Incorrect fee reporting can distort an agency's computed running earnings margins or ought to bring about over-reporting of net income.

Learn more about revenues here:

https://brainly.com/question/18513817

#SPJ4

How important is money

Answers

Answer:

very important

Explanation:

money is a global income source for everyone. we all have different types but it is all still money. now say one country got rid of money and had people pay for stuff using other things. if china did that lots of different countries wouldn't be able to get stuff from there unless they had so much of that product they could just give it up.

DVD players would most likely be in the __________ stage of the product life cycle.
introduction
growth
maturity
decline
resurgence

Answers

DVD players would most likely be in the decline stage of the product life cycle. The correct answer is option d.

The product life cycle consists of the introduction, growth, maturity, decline, and resurgence stages. DVD players were first introduced, then experienced a period of growth as they gained popularity. They eventually reached the maturity stage, where sales leveled off. Currently, they are in the decline stage due to the rise of digital streaming services and advanced technology. Resurgence is a stage that could occur if there is a renewed interest in DVD players, but it is not the current stage. Hence DVD players are most likely in the decline stage. Hence the correct answer is option d.

know more about product life cycle here : https://brainly.com/question/7510515

#SPJ11

Compare and contrast the different types of partnerships. Explain the advantages to a partnership. Explain the disadvantages.​

Answers

Answer:

ADVANTAGE:

Less formal with fewer legal obligationssharing burden easy to get started better decision making knowledge, skills and experience ownership and control

Explanation:

DISADVANTAGE:

profits must be shared personal demands taxes no independent status limits on developing business lack of disability

A restaurant customer complains to the waiter person that their meal has arrived at the table cold. After apologizing to the customer, the waiter person should:

a) remove the meal and reorder immediately

b) reheat the meal immediately

c) tell the customer that other staff are to blame

d) leave the meal on the table and reorder as soon as possible

Answers

Answer:a

Explanation:

SOMEONE HELP PLEASEEE ME AND MY MOM HAS BEEN ON THIS QUESTION FOR AN HOUR

When does information become a liability

A. when it's not managed properly

B. when there are fewer people to collect information

C. when information is not stored in paper documents

D. when information us not stored in electronic documents​

Answers

Answer:

The answer is A. When its not managed properly

Which document determines the number of shares in a company? a stock prospectus an annual bill of rights a corporate charter an annual report

Answers

Answer: Corporate charter

Explanation:

The corporate charter is also referred to as the articles of incorporation. It is a document that contains the major components that make up a company, like the objectives of the company, the structure of the company, the number of shares the company has for sale and the planned operations of the company.

When a corporate charter is approved by the state, then the company will become a legal corporation. The corporate charter also contains the names of the people that are involved in its formation.

Answer:

The answer is (c) coporate charter

Explanation:

assume a linear demand curve. the demand curve intersects the price axis at $10. the price of the good is $2 and the quantity sold is 20. calculate the consumer surplus.

Answers

Answer:

80

Explanation:

You use the area of a triangle formula (1/2b*h). In this case the base would be 20 (quantity demanded) and the height would be 8 (10-2).

The consumer surplus is $80

The demand curve is a curve that shows the relationship between the quantity demanded and the price of a good. The demand curve is downward sloping because quantity demanded is negatively related to the price of the good.

Consumer surplus is the difference between the highest amount a consumer is willing to pay for the good and the price of the good. Looking at the attached image, the consumer surplus is represented by the triangle formed under the area of the demand curve.  

Consumer surplus can be determined by calculating the area of the triangle.

Area of a triangle = 0.5 x base x height

Base = 20 = quantity sold

Height = $10 - $2 = $8

Consumer surplus = 0.5 x 20 x $8 = $80

To learn more about consumer surplus, please check: https://brainly.com/question/18439680?referrer=searchResults

assume a linear demand curve. the demand curve intersects the price axis at $10. the price of the good
Other Questions
Preparing to Read an Informational TextPre-Reading ActiveHighlighterCyanMagentaGreeenClear HighlightsHeadphones (The following information applies to the questions displayed below/ The general ledger of Zips Storage at January 1, 2018, includes the following account balances Accounts Cash Accounts Recelvable Prepald Insurance Land Accounts Payable Deferred Revenue Common Stock Retained Earnings Deblits Credits 25,600 16.400 14,000 158,000 $ 7700 6,800 153,000 46,500 Totals $214,000 $214.000 The following is a summary of the transactions for the year: a. January 9 Provide storage services for cash, $144,100, and on account, $57,200 b. February 12 Collect on accounts receivable, $52,500 c. April 25 Receive cash in advance from customers, $13,900 d. May 6 Purchase supplies on account, $11,200e. July 15 Pay property taxes, $9,500 f. September 10 Pay on accounts payable, $12,400g. September 10 Pay salaries, $133,600. h. November 20 Issue shares of common stock in exchange for $37,000 cash. i. December 30 Pay $3,800 cash dividends to stockholders. j. Insurance expired during the year is $8,000. k. Supplies remaining on hand at the end of the year equal $3,900. Provide services of $12,800 related to cash paid in advance by customers. Record the service revenue for the year. How far apart are the foci of an ellipse with a major axis of 26 ft and a minor axis of 10 ft ? Which concept is expressed in both speeches?A. Agreements between nations must be negotiated in secret to avoid conflict and confrontation.B. No single nation can protect the freedom and security of people around the world.C. It is in the United States interest to champion freedom and justice outside of its borders.D. Those resisting aggression abroad are helping to keep the United States safe. A polar bear walks 27 km south then 17 km east. What is the polar bears final displacement? What two numbers multiply by -36 but adds up to 16 Is sliding static or kinetic friction? adapted from A Scandal in Bohemiaby Arthur Conan Doyle "The paper was made in Bohemia," I said. "Precisely. And the man who wrote the note is a German. Do you note the peculiar construction of the sentence'This account of you we have from all quarters received.' A Frenchman or Russian could not have written that. It is the German who is so uncourteous to his verbs. It only remains, therefore, to discover what is wanted by this German who writes upon Bohemian paper, and prefers wearing a mask to showing his face. And here he comes, if I am not mistaken, to resolve all our doubts." As he spoke there was the sharp sound of horses' hoofs and grating wheels against the curb, followed by a sharp pull at the bell. Holmes whistled. "A pair, by the sound," said he. "Yes," he continued, glancing out of the window. "A nice little brougham and a pair of beauties. A hundred and fifty guineas apiece. There's money in this case, Watson, if there is nothing else." "I think that I had better go, Holmes." "Not a bit, doctor. Stay where you are. I am lost without my Boswell. And this promises to be interesting. It would be a pity to miss it." "But your client" "Never mind him. I may want your help, and so may he. Here he comes. Sit down in that arm-chair, doctor, and give us your best attention." A slow and heavy step, which had been heard upon the stairs and in the passage, paused immediately outside the door. Then there was a loud and authoritative tap. "Come in!" said Holmes. A man entered who could hardly have been less than six feet six inches in height, with the chest and limbs of a Hercules. His dress was rich with a richness which would, in England, be looked upon as akin to bad taste. Heavy bands of Astrakhan1 were slashed across the sleeves and fronts of his double-breasted coat, while the deep blue cloak which was thrown over his shoulders was lined with flame-colored silk, and secured at the neck with a brooch which consisted of a single flaming beryl. Boots which extended half-way up his calves, and which were trimmed at the tops with rich brown fur, completed the impression of opulence2 which was suggested by his whole appearance.James Boswell was a famous 18th century biographer and diarist. He is best known for his detailed journals chronicling his friend and literary pioneer Samuel Johnson's life.In the passage, why does Sherlock allude to Dr. Watson as Boswell? A. Sherlock believes that Dr. Watson's warmth and friendliness aids him in examining suspects and puts them at ease. B. Sherlock believes that Dr. Watson has a strong liking for recounting occurrences involving Germans. C. Sherlock believes that Dr. Watson is an excellent companion who assists him in his professional matters and records everything. D. Sherlock believes that Dr. Watson's ability to probe and interview people helps him investigate matters faster. what neurosurgical procedures might be tried to improve her hypokinetic parkinsonian movements? Why are these procedures expected to benefit hypokinesia A beach has two floating docks. one is 650 meters east of the lifeguard stand. the other is 60 southeast and 750 meters from the lifeguard stand. law of cosines: a triangle is created between a lifeguard stand and 2 floating docks. the distance from the lifeguard stand to one dock is 750 meters, and the distance to the second dock is 650 meters. the angle between the 2 sides is 60 degrees. rounded to the nearest meter, what is the distance between the docks? round to the nearest meter. what method accounts for the majority of resolutions in international commercial transaction disputes? factor the trinomial below.4x^2+12x+9a. (2x+3)(2x+3)b. (4x+1)(x+9)c. (2x+1)(2x+9)d. (4x+3)(x+3) From these four options, click to select three potential health benefits of dietary fiber. same has 4 times as many nickels as dimes. he had 0.90 in all. how many coins of each type does he have> What types of data are in this dataset? What adaptations do humans have ?? what do Zheng he and queen Elizabeth have in common help me answer this ! ill give brainliest what is 15% of 80???? a balance sheet reflects a firm's: multiple choice question. economic value over a specified time period. earnings per share over an unspecified time. accounting value on a specific date. income at a specific time.