The data analyzed are mainly initial cost, annual operating cost, salvage value and useful life for the calculation of NPV and CAE of the investment. In addition, the flows for the determination of profitability (NV, IRR, RBC) are presented. - Determine: The best option from the point of view of the costs of both proposals A and B with a rate of 26% per annum. a) VPE (present value of expenditures) b) VPI (Present value income) c) NPV (Net Present Value) Calculate: (d) CAE (annual equivalent cost) and determine the lowest option from a cost point of view. Background flow is presented with two discount rates The data analyzed are mainly initial cost, annual operating cost, salvage value and useful life for the calculation of NPV and CAE of the investment. In addition, the flows for the determination of profitability (NV, IRR, RBC) are presented. - Determine: The best option from the point of view of the costs of both proposals A and B with a rate of 26% per annum. a) VPE (present value of expenditures) b) VPI (Present value income) c) NPV (Net Present Value) Calculate: (d) CAE (annual equivalent cost) and determine the lowest option from a cost point of view. Background flow is presented with two discount rates