The PRESENT-VALUE function returns a value that approximates the present value of a series of future period-end amounts specified
by argument-2 at a discount rate specified by argument-1. The type of this function is numeric.

- Argument-1 and argument-2 must be of the class numeric.
- The value of argument-1 must be greater than -1.

- The returned value is an approximation of the summation of a series of calculations with each term in the following form:
argument-2 / (1+argument-1) ** n

There is one term for each occurrence of argument-2. The exponent, n, is incremented from one by one for each term in the series.

- Floating-point format is used for numeric non-integer results.