[Verse 1] Sarah's coffee shop needs new machines Twenty thousand dollars, what's it mean? Future cash flows dancing through her head Will this investment leave her in the red? Time value money, dollars change their worth Tomorrow's income less than what it's worth today [Chorus] NPV and IRR, payback tells you when Discounted flows reveal what profits pen Incremental thinking, sunk costs fade away Opportunity knocks but makes you pay Capital decisions, choose the golden thread Profitability index guides you ahead [Verse 2] Tom's bakery could expand downtown But rent for warehouse ties up twenty thou Mutually exclusive, pick just one Capital rationing means the race is run Externalities ripple through the street Cannibalization makes his stores compete [Chorus] NPV and IRR, payback tells you when Discounted flows reveal what profits pen Incremental thinking, sunk costs fade away Opportunity knocks but makes you pay Capital decisions, choose the golden thread Profitability index guides you ahead [Bridge] Real options gleaming like hidden treasure Delay, expand, abandon at your leisure Post-audit whispers what you should have known Learning from the seeds that you have sown [Verse 3] Maya's factory spent on research past Those sunk costs vanish, forget them fast Only future matters, what's ahead Relevant cash flows, discount what you've said Option to abandon when storms arrive Strategic flexibility keeps dreams alive [Chorus] NPV and IRR, payback tells you when Discounted flows reveal what profits pen Incremental thinking, sunk costs fade away Opportunity knocks but makes you pay Capital decisions, choose the golden thread Profitability index guides you ahead [Outro] When projects call and budgets strain Calculate the loss, calculate the gain Discount rates and present values reign Capital wisdom flows through every vein
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