When computing the present value, the interest rate will vary depending on the amount of risk. Safer investments, such as FDICinsured bank deposits, yield lower interest rates. True False The process for calculating present values is often called discounting future cash flows because future amounts are discounted to their present value. False True Differential analysis is a method that looks at how operating income would differ under each budget scenario. False True Decentralization may cause the company to duplicate certain costs or activities. False True