The formula
the period at which the accumulated flows stop being negative
Where it comes from
Payback counts how long it takes to get the original investment back. The plain version simply adds the flows; the discounted version adds their present values, which is slower and far more honest about what the wait costs.
How to work it out by hand
- Start from the investment as a negative balance
- Add each period's flow to the running total
- Note the period where the total turns positive
- Interpolate within that period for a fractional answer
What is worth knowing
Payback is the crudest of the investment measures and the most used, because it answers the question people actually ask: when do I stop being exposed. Its two blind spots are worth naming. It ignores everything that happens after the payback point, so a project that pays back in two years and then dies beats one that pays back in three and runs for twenty. And the undiscounted version pretends money arriving in year three is worth as much as money today. The discounted column here is the corrective: when it says never, the project does not clear its own cost of capital.