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Capital budgeting decision internal rate of return

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Reference no: EM132683880

Explain the following key terms:

Capital budgeting decision Internal rate of return (IRR)

Profitability index payback period

Opportunity cost of capital

Mutually exclusive projects

Book rate of return

(accounting rate of return)

Net present value

Capital rationing

Straight-line depreciation

Depreciation tax shield

Reference no: EM132683880

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