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Question 45 Which of the following is NOT a technique used by companies to make decisions regarding capital Investments? Investment Rate of Return (IRR) Payback Period Accounting Rate of Return (ARR) Total Return on Assets Net Present Value (NPV) Question 46 Which of the following is an example of a non-cash item that needs to be adjusted for when calculating the accounting rate of return (ARR)? Selling, general, and administrative expense Salary expense Depreciation expense Cost of goods sold expense Question 47 1 pt value of money (TVM) The internal rate of return (IRR) is the expected rate a company can earn on an investment, based on the total useful life of the asset and ignoring the tim True False