Learning Center
Practical, exam-grade articles on financial calculation — TVM, bonds, capital budgeting, statistics and BA II Plus technique, bilingual.
Investment Analysis
Depreciation methods: SLN, SYD, declining balance and units of production
Four ways to expense one asset — straight-line, sum-of-years-digits, declining balance and units of production — worked on the same 10,000/1,000/5 asset.
8 min readUpdated September 1, 2025
Investment Analysis
MIRR, payback and profitability index in practice
Beyond the NPV/IRR duo: how a finance-reinvestment MIRR fixes the reinvestment flaw, what discounted payback really measures, and why PI is NPV in disguise.
8 min readUpdated August 18, 2025
Investment Analysis
NPV vs IRR: choosing projects that create value
The two capital-budgeting workhorses, their decision rules, a fully worked 198.21 / 19.09% example, and the sign-change trap that breaks IRR.
8 min readUpdated August 4, 2025