The Following Data Concerns a Proposed Equipment Purchase -
Assuming That Net Cash Flows Are Received Evenly Throughout

question 80

Multiple Choice

The following data concerns a proposed equipment purchase: $\begin{array} { | l | l | } \hline \text { Cost } & \$ 144,000 \\\hline \text { Salvage value } & \$ 4,000 \\\hline \text { Estimated useful life } & 4 \text { years } \\\hline \text { Annual net cash flows } & \$ 46,100 \\\hline \text { Depreciation method } & \text { Straight-line } \\\hline\end{array}$
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Assuming that net cash flows are received evenly throughout the year, the accounting rate of return is:

• A) 5.0%.
• B) 62.3%.
• C) 32.0%.
• D) 7.7%.
• E) 15.0%.

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Definitions:

Sexual Encounters

Interactions between individuals that involve sexual activity or the expression of sexual feelings.

Scripts

Defined as structured sequences of behavior or actions expected to be followed in specific contexts or situations.

Sensate Focus Therapy

Treatment for sexual dysfunction in which partners alternate between giving and receiving stimulation in a relaxed, openly communicative atmosphere in order to reduce performance anxiety and concern over achieving orgasm by learning each partner’s sexual fulfillment needs.

Intercourse

Sexual activity, especially involving penetrative sex between two or more individuals.