Environmental action groups are concerned about how potentially huge decommissioning costs may be understated in the investment appraisal process for the construction of oil rigs and nuclear power plants. The decommissioning costs are incurred after an asset has concluded its useful economic life, and cover the cost of rendering the asset and the site safe for re-use. Decommissioning costs are likely to have the greatest impact on the investment appraisal when using which of the following techniques? Payback Internal Rate of Return Net Present Value Accounting Rate of Return