Match the prompt to the appropriate concept.

Capital spending residual recovered after the project Needed to calculate gain on sale Rate at which NPV $=0$ Does not consider the total value created. Best$-$in$-$class project evaluation methodology Biased toward short$-$term projects Offset at project's end The least of the capital budgeting methods Historical expense excluded in project analysis One project cannibalizes another

Match each of the options above to the items below.

Sunk cost

Erosion

Average accounting return

Payback

Profitability index

IRR

Net present value

Salvage value

Net working capital

Book value