Match the capital budgeting method to its specific characteristic. Drag and drop application. Payback period Payback period drop zone empty. Accounting rate of return Accounting rate of return drop zone empty. Net present value Net present value drop zone empty. Internal rate of return Internal rate of return drop zone empty. Ignores the time value of money Can reflect changes in risk over a project's life Uses income rather than cash flows Allows comparisons of projects of different sizes