The Crystal Company uses straight - line depreciation and is considering a estimated: Estimated useful life: Initial investment: Savings year 1: Savings year 2: Savings year 3: Residual value after 3 yrs 3 years $400,000 $160,000 $150,000 $90,000 $30,000 The accounting rate of return is closest to A. B. C. D. 15.00%. 2.50%. 37.50%. 0.53%. n and is considering a capital expenditure for which the following relevant cash flow data have been