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What Is the Purpose of the Row_num Argument in the Following

question 30

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What is the purpose of the Row_num argument in the following INDEX function?
=INDEX(A2:B5,MATCH(MAX(B2:B5) ,B2:B5,0) ,1)

Understand the principles of capital budgeting and the importance of cash flow over accounting profit.
Learn the concept of incremental cash flows, including working capital adjustments and cannibalization effects.
Understand the impact of sunk costs and why they are excluded from capital budgeting analysis.
Recognize the significance of the Capital Cost Allowance (CCA) system and its effects on cash flows and tax liabilities.

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