Which of the following is NOT a critical operational value difference?

The Metropolitan Museum of Modern Art buys office supplies. In doing so, the Museum is acting as a member of the ________ business customer class

A) producer B) organization C) consumer D) facilitator E) reseller

According to an international survey of CFOs of publicly traded firms, which of the following was NOT considered to be an important factor in determining the optimal amounts of debt in a firm's capital structure?

A) Credit ratings B) The tax shield C) The ability to maintain dividends D) All of the above were considered to be important.