The article introduces a new way to break down the value of cash flow streams over time. It creates a different type of residual income by considering the capital that could have been invested elsewhere. This new method adds interest earned on past residual incomes to the standard residual income. The study shows that the total value of a project can be calculated by adding up all the periodic shares without adjusting for abnormal earnings. This approach can be extended to a portfolio of projects, resulting in a detailed breakdown of value creation.