y not? -2) to results El1-15 Defining capital investments and the capital budgeting process Match each definition with its capital budgeting method. Learning METHODS 1. Accounting rate of return 2. Internal rate of return 3. Net present value 4. Payback DEFINITIONS a. Is only concerned with the time it takes to get cash outflows returned, b. Considers operating income but not the time value of money in its analyses. Compares the present value of cash outflows determine investment worthiness. the present value of cash inflows to to C. an investment earns. d. The true rate of return