Using history to predict the future is critical to have realistic projections. Looking at a series of past periods and analyzing is called o budgeting Trend reporting key performance indicators o cost accounting Measures of financial leverage include all the following ratios except this one o debt to equity ratio o current ratio o return on equity odebt service coverage ratio Never invest in a project with a net present value less than 100 breakeven 0 o profit When looking at the risk that the assumptions being made, there is a risk that they could be wrong. We address this risk with o risk mitigation o consultants o risk management o risk analysis