Decisions regarding investing in long-term capital assets or projects are important to small businesses. Capital assets are those that generate income for a business. The accounting rate of return is ...

Investors with limited resources need methods for analyzing and comparing investment opportunities. This may involve comparing very different types of investments, from stocks and bonds to real estate ...

An accounting method used in capital budgeting to estimate average returns from a project over its working life. However, as it uses profit rather than cash flow it does not account for the time value ...