Can someone help me answer these two points in a paragraph or two? You can focus more on #1 if you'd like. 1*If the change in IRR is greater than or equal to MARR, eliminate the base and move on to the next comparison. If the change in IRR is less than MARR, keep the base and move on to the next comparison. Discuss this decision rule. 2*How can a company exactly determine the MARR for a given project (I understand there are many factors influencing that value, but is there any particular formula used consistently)?