Which of the following accounts increases with a debit?

Answer the following statement(s) true (T) or false (F)

1. Everything else being equal, the longer the period of time, the lower the present value. 2. The present value interest factor for i percent and n periods is the inverse of the future value interest factor for k percent and n periods. 3. Given a discount rate of zero percent and n periods of time, the present-value interest factor and future-value interest factor are equal. 4. Annuity due is an amount that occurs at the beginning of each period. 5. Future Value Interest Factor Annuity (FVIFA) is the future value of $1 ordinary annuity for n period compounded at k percent.

By some estimates, 80% to 85% of a product's total life costs are committed by decisions made during the ________ cycle

A) research, development, and engineering B) manufacturing C) post-sale service and disposal D) operating