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What Is the Similarity Between Systematic Desensitization and Skinner's Method

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What is the similarity between systematic desensitization and Skinner's method of shaping?

Understand the concept of sunk costs and their irrelevance to future cash flows in capital budgeting decisions.
Calculate initial outlays, operating cash flows, and terminal cash flows for investment projects.
Apply the Modified Accelerated Cost Recovery System (MACRS) for tax depreciation purposes.
Analyze the impact of depreciation on cash flows and tax liabilities.

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