Residual income is a measure of the center's profits after deducting a notional imputed interest cost.

剩余收入是中心扣除名义估算利息成本后的利润的度量。

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recovering the initial outlay plus imputed interest.

收回创始费用外加估算利息。

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After all, the prices of long-lived assets have always been determined by discounting the flow of income (or imputed services) by interest rates of the same maturities as the life of the asset.

毕竟，长期资产的价格一直是用与其具有相同期限资产的利率，对将来的收入流(或应计服务收入)进行贴现来决定的。

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And second, because of the principal guarantee, the Internal Revenue Service treats these like zero-coupon bonds, meaning you pay taxes on imputed interest of around 5% each year, at ordinary-income rates as high as 35%.

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