Net Income Figures for Project Evaluation | CFA Level 1 Exam Prep

Net Income Figures

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Question

While evaluating a project using net income figures, you must:

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A. B. C. D.

Explanation

In capital budgeting, annual cash flows, not accounting income, are used to evaluate a project. Hence, you must add back all non-cash net expenses, defined as total non-cash expenses - total non-cash revenues. You must also ignore financing costs.