Basic Time Value Concepts Applications to Accounting Topics: 1.Notes 5.Sinking Funds 2.Leases 6.Business Combinations 3.Pensions and Other 7.Disclosures Postretirement 8.Installment Contracts Benefits 4.Long-Term Assets Chapter 6-5 LO 1 Identify accounting topics where the time value of money is relevant.Chapter 6-5 1. Notes 2. Leases 3. Pensions and Other Postretirement Benefits 4. Long-Term Assets Applications to Accounting Topics: 5. Sinking Funds 6. Business Combinations 7. Disclosures 8. Installment Contracts