Adding the return of the $30,000 of working capital, the cash inﬂow is $140,000. Because the gear has a market worth of $10,000 but is totally depreciated, $10,000 of depreciation is required to be repaid . The recaptured depreciation will increase the taxable income, which will increase the amount of tax and reduces the net money ﬂow after tax to $37,500. When the net cash ﬂow for all three phases are totaled and discounted, the online current value of the project is $64,315. So, the business project is expected to offer a internet money return of $64,315. Companies that pay on time develop higher relationships with their vendors and are in a stronger place to barter better deals, fee terms and discounts.