I know that giving positive answers to requests with could may sound impolite or taken as indirect negative answers -correct me if I am wrong- as follows:
A: Could you help me with moving out?
B: Yes, I could.
And I always found the conditional could used in polite requests (question form), but never in statements like the one in the business dialogue below until recently (aside from the past tense and deductions usage)
I have asked about the use of could before in the comments here, but I'm afraid I didn't explain myself as clearly as I should be. However, I found the dialogue below as a confirmation that "could" in the title is used to give the meaning in the present.
A As you know we've established a reputation in China. So, we propose that the sandwiches and cookies should be packaged and sold in our branded wrapping.
B I'm afraid we couldn't agree to that because we put everything in our own branded bag and it's company policy not to change this.
A OK, but it's important for our corporate image for your customers to recognize us as the suppliers of the goods so there should, at least, be a label with our company logo on it.
B I'm sorry but that's out of the question, I'm afraid for the same reasons I just explained.
A If that's the case, then we can't offer you exactly the same products as the ones we currently sell. There'll have to be changes.
B I see your point but we only want exactly the same goods as you sell now.
A Then, we'll have to increase the price of our products, if you can't compromise on this.
B I think we could go along with that. And what about in-shop signs quoting your company as the suppliers? I think that could be arranged...
Source: here
The question is made simple to conform with SE guidelines. Is my understanding of could in the present is correct?