Discount rate is the rate of return under specific conditions, which indicates the level of return on assets that obtain this income. In the case of a certain income, the higher the rate of return, the higher the rate of appreciation of unit assets, and the lower the value of assets owned by owners, so the higher the rate of return, the lower the asset evaluation value.

Discount rate refers to the ratio of expected future income to present value in a limited time. Capitalization rate and capitalization rate or reduction rate usually refer to the ratio of converting uncertain expected income in the future into present value. The discount rate of purchasing fixed assets by stages is essentially the necessary rate of return for suppliers.

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