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Point in Time Cash Flows xPV Factor =Present Value
0 (1,800,000)$ 1.0000 (1,800,000)$
1 280,000$ 0.8929 250,012
2 280,000$ 0.7972 223,216
3 340,000$ 0.7118 242,012
4 340,000$ 0.6355 216,070
5 340,000$ 0.5674 192,916
6 288,800$ 0.5066 146,306
7 288,800$ 0.4524 130,653
8 288,800$ 0.4039 116,646
10 260,000$ 0.3220 83,720
Based on NPV, this is an investment.