The most basic type of financial transaction involves a simple, one-time amount of cash called a:

1. Time value analysis starts with the simplest possible cash flow. 2. The most basic type of financial transaction involves a one-time amount of cash. 3. That amount can be either a receipt or a payment. 4. It is called a lump sum payment or receipt. _Source: OpenStax Principles of Finance (CC BY 4.0), Ch 7 'Time Value of Money I: Single Payment Value'_