AFMTiming of cashflows

Can you explain the timing of cashflows in Fuelit (December 2000)

Could someone please explain the guidelines of The timing of cash flows in NPV

Cash flows starting in one year time when discounted gives PV at year 0
if CF starts immediately ignore cf at year 0 discount the rest and add year 0 cf in pv to get NPV
if CF starts in say year 2 discounting would give pv at year 1 You have to again discount it @df year 1 to get pv at year 0