Net present value method and internal rate of return method are both a dynamic analyzing method which is used to evaluate long term investment policy.

净现值法和内部报酬率法都是评价长期投资决策的一种动态分析方法。

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When the net policy value is eroded, the company issues a 1099 for many years worth of earnings.

FORBES: 1099s From Insurance Companies - Don't Ignore But Don't Take At Face Value Either