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Average Accounting Rate
The rate of return on an investment, calculated by dividing the average profit by the average amount invested. This is a rephrased definition for Average Accounting Return.
IRR Cross-Over Rate
The rate at which the net present value of an investment equals zero, specifically when comparing two projects to see at what discount rate they yield the same net present value.
Initial Cost
The initial expense required to acquire an asset or start a project, not including any subsequent or operational costs.
Ranking Conflicts
Disputes arising from the prioritization or ordering of different interests, claims, or benefits.
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