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The profitability index is a benefit-cost ratio. It is the ratio of the present value of net future expected cash flows, discounted at the required rate of return, to the amount of the initial investment.
The accounting rate of return is the ratio of the amount of increased book income to the required investment. Since this method uses accrual accounting income, it includes depreciation, and it also does not take into account the time value of money.
The average rate of return method is not a technique that reflects the time value of money.
Capital rationing occurs when the amount of capital funds available to invest is limited.