Discounting A$.$ The process of determining the present value of a cash flow or series of cash flows to be received or paid in the future.

Time value of money B$.$ A series of equal $($constant$)$ cash flows $($receipts or payments$)$ that are expected to continue forever.

Amortized loan C$.$ A cash flow stream that is created by an investment or loan that requires its cash flows to take place on the last day of each quarter and requires that it last for $10$ years.

Ordinary annuity D$.$ The concept that states that the timing of the receipt or payment of a cash flow will affect its value to the holder of the cash flow.

Annual percentage rate E$.$ A schedule or table that reports the amount of principal and the amount of interest that make up each payment made to repay a loan by the end of its regular term.

Annuity due F$.$ The name given to the amount to which a cash flow, or a series of cash flows, will grow over a given period of time when compounded at a given rate of interest.

Perpetuity G$.$ A type of security that is frequently used in mortgages and requires that the loan payment contain both interest and loan principal.

Future value H$.$ A series of equal cash flows that occur at the beginning of each of the equally spaced intervals $($such as daily, monthly, quarterly, and so on$).$

Amortization schedule I. A $6\%$ return that you could have earned if you had made a particular investment.

Opportunity cost of funds J$.$ An interest rate that reflects the return required by a lender and paid by a borrower, expressed as a percentage of the principal borrowed.