Match the following methods used to make capital budgeting decisions. Payback Period Net Present Value Accounting Rate of Return Match the following capital budgeting concepts. Capital budgeting [ Choose ] should a new plant, warehouse, or other facility be acquired to increase capacity and sales? long-term planning that involves major investments should new equipment be leased or purchased? should old equipment be replaced now or later? expansion decisions should new equipment be purchases to reduce costs? lease or buy decisions equipment replacement decisions