Do you keep the discount rate constant in a DCF or decrease over the explicit forecast period?

Dear all,

Should I decrease the WACC for a target in the explicit forecast period to reflect maturity or keep it constant? A decrease may be difficult to substantiate, whereas a constant discount factor would be overly simplistic? 

By constant I mean, ie 10% over 10 years with the change only reflecting the year of discounting, but nothing more.

Much appreciate the help!

2 Comments
 

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