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Which of the following is true regarding the accounting rate of return? A. It uses net cash inflows in the calculation. B. It does not

Which of the following is true regarding the accounting rate of return?

A.

It uses net cash inflows in the calculation.

B.

It does not consider the time value of money.

C.

It calculates the amount of time it takes to recover the initial investment.

D.

Both A and B are correct.

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