Discount Rate Policy

OCE-17.1.1: Published: May 1, 1991. Publicly Released: May 1, 1991.

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GAO presented a guide for it economists and technical staff providing: (1) a detailed description of its policy on the discount rate to be used for value the analyses of public investment, regulatory, lease-purchase, and asset divesture decisions, and its rationale; and (2) guidance on using sensitivity analysis in cases where rates other than the current treasury rate deserve consideration.

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