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IN CAPITAL BUDGETING, THE ACCOUNTING RATE OF RETURN (ARR) DECISION MODEL: CONSIDERS THE TIME VALUE OF MONEY. IGNORES CASH OUTFLOWS AFTER THE INITIAL INVESTMENT. INCORPORATES THE TIMING OF CASH FLOWS. – BUSINESS & FINANCE

In capital budgeting, the accounting rate of return (arr) decision model: considers the time value of money. ignores cash outflows after the initial investment. incorporates the timing of cash flows. ignores accounting income generated after the break-even point. does...