The cash inflows on account of operations are presumed to have been reinvested at the cut off rate in case of | Faculties

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Q. The cash inflows on account of operations are presumed to have been reinvested at the cut off rate in case of

(A) Pay back method
(B) NPV
(C) Accounting rate of return
(D) IRR

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✅ Correct Answer: (B) NPV

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