A yacht maker produces customized yachts for a clientele that wants a one-of-a-kind watercraft. This process can be described as:

The above diagram shows a balance sheet for a certain company

Balance Sheet Assets Liabilities Current Assets Current Liabilities Cash 48 Accounts payable 35 Accounts receivable 25 Notes payable/short-term debt 5 Inventories 16 Total current assets 89 Total current liabilities 40 Long-Term Assets Long-Term Liabilities Net property, plant, and equipment 121 Long-term debt 137 Total long-term assets 121 Total long-term liabilities 137 Total Liabilities 177 Stockholders' Equity 33 Total Assets 210 Total Liabilities and 210 Stockholders' Equity All quantities shown are in millions of dollars. How would the balance sheet change if the company's long-term assets were judged to depreciate at an extra $5 million per year? A) Net property, plant, and equipment would rise to $126 million, and total assets and stockholders' equity would be adjusted accordingly. B) Net property, plant, and equipment would fall to $116 million, and total assets and stockholders' equity would be adjusted accordingly. C) Long-term liabilities would rise to $131 million, and total liabilities and stockholders' equity would be adjusted accordingly. D) Long-term liabilities would fall to $111 million, and total liabilities and stockholders' equity would be adjusted accordingly.

Return on investment is also known as the ________

A) net present value B) accounting rate of return C) residual income D) economic value added