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Ch 5: Asset Investment Decisions and Capital Rationing

*This F9 (FM) Summary Notes is Valid Up to 31 August 2025.

Chapter Focus Points: Leasing and Its Implications, Tax Implications, Cost of Capital in Leasing, Equivalent Annual Cost (EAC) and Asset Replacement, Optimum Replacement Period, Replacement Analysis Model, Capital Rationing, Limiting factor analysis, Profitability Index (PI), Mutually Exclusive Projects, Indivisible Projects, Divisible Projects.

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Ch 5: Asset Investment Decisions and Capital Rationing

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