9. Which of the following is NOT a factor when considering thetime value of money?
A. The interest rate
B. The principal amount
C. The payback period
D. The number of periods
10. The final step in the capital budgeting process is to:
A. identify potential capital investments.
B. engage in capital rationing, if necessary, to choose amongalternative investments.
C. utilize decision rules when screening out undesirableinvestments.
D. perform post-audits after making capital investments.
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