Research and development costs that result in patents may be capitalized to the extent of the fair value of the patent.

The evaluation of supply chain networks

A) should use only one metric. B) should use multiple metrics. C) should not use more than one metric. D) should be subjective.

Of the following capital budgeting decision criteria, which does NOT use discounted cash flows?

A) net present value B) internal rate of return C) accounting rate of return D) All of these techniques typically use discounted cash flows.