All oi the following are advantages of using the average rate of return method except...

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Accounting

All oi the following are advantages of using the average rate of return method except q,
a. it is easy to compute
b. it includes the entire amount of income earned over the life of the proposal
c. it emphasizes accounting income, which is often used by investors and creditors in evaluating management performance
d. it directly considers the expected cash flows from the proposal
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