139._____________________ is the process of analyzing alternative long-term investments and deciding which assets to acquire or sell.
140.The minimum acceptable rate of return on an investment, often the company's cost of capital, is called the _________________.
141.A capital budgeting method that considers how quickly a project recovers costs is known as ______________. An enhancement to this method that also considers the time value of money is called ____________.
142.In evaluating capital budgeting alternatives, there are two primary methods that do not consider the time value of money. These methods are _______________ and __________________. There are also two primary methods that consider the time value of money; these are ___________________ and _______________________.
143.The ____________________ is computed by dividing a project's annual after-tax net income by the annual average amount invested.
144.The ___________ is computed by discounting the future net cash flows from the investment at the project's required rate of return and then subtracting the initial amount invested.
145.The net present value decision rule requires that when an asset's expected cash flows are discounted at the required rate and yield a positive net present value, the project should be ____________________.
146.The __________________________ is the rate that yields a net present value of zero for an investment.