NPV 
NPV(rate, value1 [,value2] [..]) 
Returns the present value of a series of unequal cash flows at regular intervals. 
rate  The fixed discount rate over all the periods. 
value1  The first value. 
value2  (Optional) The second value. 
REMARKS 
* This function assumes all the payments are at the end of each period. * If there is an additional cash flow at the start of the first period, it needs to be added to the value returned by this function. * A negative number represents any cash you pay out. * A positive number represents any cash you receive (start with or end with). * The order of the "value1", "value2", "value3" arguments is important as it represents the order of the cash flows. * Arguments that are numbers, empty cells, logical values, or text representations of numbers are counted. * Arguments that are error values or text that cannot be translated into numbers are ignored. * Empty cells, logical values, text, or error values in the array or reference are ignored. * If an argument is an array or reference, only numbers in that array or reference are counted. * You can have a maximum of 29 value arguments. * There is no limit on the number of values if you use an array or a cell reference. * If your first cash flow (which is sometimes the cost of the investment) is paid upfront (ie at the start of the first period), then it must be added to the result and excluded from the function. * You can use the PV function to return the present value of a series of equal cash flows at regular intervals. * You can use the RATE function to return the interest rate for a series of equal cash flows at regular intervals * You can use the IRR function to return the interest rate for a series of unequal cash flows at regular intervals. * You can use the XNPV function to return the present value of a series of unequal cash flows at irregular intervals. * The equivalent VBA function is VBA.NPV * For the Microsoft documentation refer to support.microsoft.com * For the Google documentation refer to support.google.com 

1  What is the present value of receiving £10,000 in 4 years time if the discount rate is 10% (compounded annually) with payments at the end of each period. 2  Suppose you're considering an investment in which you pay $10,000 one year from today and receive an annual income of $3,000, $4,200, and $6,800 in the three years that follow. Assuming an annual discount rate of 10 percent, what is the present value of this investment ? 
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