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In practice as well as in theory (see numerous textbooks and curricula), amounts of money often are not calculated as they should be. Even in big international organisations, blue chips at the Stock Exchange, with impressive staffing, things are going badly, as is testified by their own annual accounts. At many schools and universities worldwide, the teaching of money calculus can, and should be improved. The mean of amounts of money at different dates or whatever “calculation” which does not give justice to the ‘present value’ of money, is artificial. Balance sheets stating long term liabilities at face value are fiscally and otherwise acknowledged as ‘de jure’, but ‘de facto’ economically speaking, those balance sheets are beyond reality.
Anyone can judge the sizes of amounts of money and the difference between big and small. More or less covers one dimension, the bare magnitude, and not the points in time. It starts with the calendar, exactly on which date (first question) and what amount (second question) becomes payable? The different dates are generally more important than the amounts involved. The significance of the magnitude of the amount is dependent on the date.
Two amounts at different dates, which seem to be equal at first sight, are not really equal. In (business) economics, one has to deal with all kinds of amounts at different dates. Without thoroughly calculating the money involved, and taking account of the dates, no proven outcome i.e. real conclusion about essentials, can be ever found. Indisputably, money calculus is the base, the foundation, the bottom line.
Without proper money calculus,
no balance sheet is beyond dispute