This is a key difference between the internal rate of return and the net present value models. a. The net present value method gives explicit consideration to investment size while the internal rate of return model does not. b. The net present value method assumes all net cash inflows are reinvested at the discount rate while the internal rate of return model assumes all net cash inflows are reinvested at the organizations cost of capital. c. The internal rate of return model requires knowledge of an organizations time value of money while the net present value model does not require such knowledge. d. In the absence of a computer, unequal cash flows require more complex computations in the net present value model than in the internal rate of return model.