5) An investment base used in calculating ROI or economic profit that facilitates comparisons between years and between plants and facilities is _value. 6.66 Points gross book net book net current market gross current market 6) Factors influencing transfer pricing in multinational companies include 6.66 Points maximizing worldwide taxes and duties complying with legal restrictions placed on the setting of transfer prices such as the use of "arm's-length" values required in the U.S. Orestrictions on sales tax to foreign owners imposed by foreign governments all of the above 7) Accountants are usually involved in which phase(s) of capital budgeting? 6.66 Points human resource decisions reviewing mechanical specifications identifying potential investments Band C A, B, and C