Introduction ; Part I : rationale for present-value procedures in capital investment ; Part II : general description of present-value procedures in capital investment decision making ; Part III : an example illustrating present-value procedures ; Part IV : case applications ; Appendix A : theoretical argument underlying choice of an interest rate.
Nelson, Clarence W. and Ronald E. Kaatz. "A Report on Present-value Procedures for Capital Investment Decision Making at the Federal Reserve Bank of Minneapolis." Federal Reserve Bank of Minneapolis. Research Dept. Working Papers, no. O (1972).