S 2. What are the advantages and disadvantages of the cash payback technique? 5. What is the decision rule under the net present value (NPV) method? 6. Discuss the factors that determine the appropriate discount rate to use when calculating the NPV. 8. What are some examples of potential intangible benefits of investment proposals? Why do these intangible benefits complicate the capital budgeting evaluation process? What might happen if intangible benefits are ignored in a capital budgeting decision? 13. El Cajon Company uses the internal rate of return (IRR) method. What is the decision rule for this method