Patent ID: 7668768

Claim:
A computer-implemented method carried out by a computer processing system for user evaluation of an investment in a business entity over a predefined investment period comprising: storing data on the computer processing system, the data representing values and corresponding dates of a plurality of inflows and a plurality of outflows over the investment period, wherein said data includes at least the following: ai) values and dates of forecasted sales, aii) values and dates for forecasted expenses, and aiii) value and dates for forecasted tax payments, including forecasted income tax payments; processing the data on the computer processing system to calculate a plurality of first values based on the data, said plurality of first values representing benefits that will be derived from the investment over corresponding intervals of the investment period, wherein said plurality of first values account for each of the following: bi) interest payments and interest credits using respective appropriate interest rates on calculated daily bank account balances that are derived from said data, bii) calculated income tax payments derived from said data, and biii) annual allocation of calculated net income into a plurality of predetermined categories, wherein at least one of said plurality of predetermined categories contribute to said first values, and wherein at least another of said plurality of predetermined categories do not contribute to said first values over at least parts of the investment period; generating a first net present value result on the computer processing system by discounting said plurality of first values; and storing said first net present value result on the computer processing system for output to a user as part of evaluation of the investment.