$($f$)$ There are tax implications in form of tax payments $($not deduction$)$ if the salvage value is greater or equal to the book value.

$($g$)$ Inflation is always positive.

$($h$)$ if the nominal annual interest rate is $15\%$ per year compounded quarterly, then the effective annual interest rate is equal to $15\mathrm{.}865\%.$

$($i$)$ The point in time where the cumulative $PW$ changes from positive to negative is called DPBP$.$

$($j$)$ The benefit$-$cost ratio method is a ranking method.