A company purchases a non-current asset with a useful economic life of ten years for OMR 1,250,000. It is expected to generate cash flows over the ten-years period of OMR 250,000 per annum before depreciation. The company charges depreciation over the life of the asset on a straight-line basis. At the end of the period it will be sold for OMR 250,000. What is the accounting rate of return for the investment?