Which term refers to a method that simplifies discounting using published financial tables?

The term that refers to a method that simplifies discounting using published financial tables is annuity capitalization. This method allows individuals or businesses to determine the present value of a series of future cash flows that are expected to occur at regular intervals. By using financial tables, one can easily access the factors needed to discount these cash flows to their present value, making it much simpler to perform calculations without needing to do the math from scratch each time.

Annuity capitalization is particularly beneficial in real estate and finance because it helps in assessing the value of cash flows from rental properties, loans, or other investments that yield payments over time. By utilizing these tables, users can quickly find the necessary multiplication factors based on interest rates and time periods, streamlining the calculation process and allowing for better decision-making regarding investments.