A security that pays a never-ending cash stream.
present_value = cash_flow / (real_return - growth)
if growth > 0:
perpetuity grows over time
elif growth == 0:
perpetuity remains the same over time
else:
perpetuity decreases over time
Assume that superannuation/funds are used up over a period of time.
Can also be used to determine borrowing capacity.
present_value = cash_flow * ((1 - (1 + rate)^-period) / rate)