Discounted cash flow techniques include all of the following except

a) profitability index.

b) internal rate of return.

c) net present value.

d) annual rate of return.

40: Which of the following items would be classified as an extraordinary item by the accounting profession?

a) None of these answer choices are correct.

b) Loss from damage to a southern California warehouse due to a minor earthquake.

c) Loss from fire damage in a chemical plant.

d) Loss from a foreign government's expropriation of a production facility.

41: Which of the following is not a limitation of financial analysis?

a) Using the same financial ratios in the analysis.

b) A fiscal year-end with atypical low data.

c) Basing financial statements on cost and not adjusted for price-level changes.

d) Diversification of comp