Create cashflow.py

cashflow.py

@@ -0,0 +1,15 @@
+from datetime import datetime, timedelta
+
+def time_discounting(cashflow: float, days: int, rate: float) -> float:
+    """
+    Discount cashflows by time using cost of capital.
+    """
+    return cashflow / ((1 + rate) ** (days / 365))
+
+def accelerate_receivable(amount: float, days_late: int, risk_score: float) -> float:
+    """
+    Returns an adjusted value (lower risk ↑ higher value).
+    """
+    discount_rate = 0.03 + (0.02 * (1 - risk_score))
+    adjusted = time_discounting(amount, days_late, discount_rate)
+    return round(adjusted, 2)