This report focuses on two capital investment ideas now under evaluation by the capital investment committee at McEntyre Company. Capital investment analysis is an essential activity that involves evaluating the possible returns and risks associated with substantial corporate investments. The committee may make a well-informed decision on how to distribute the $80,000 in capital funds by completing a comprehensive study of the predicted revenue, financial flows, and other relevant aspects. This report conducts an analysis of two enduring capital investment projects carried out by McEntyre Company. It emphasizes the significance of doing capital investment analysis to assess the possible risks and benefits linked to significant organizational expenses. The committee used the average rate of return to decide which venture would get funding from the current capital reserves of $80,000