UK Government
ITIL - capital investment appraisal
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The process of evaluating proposed investment in specific fixed assets and the benefits to be obtained from their acquisition. The techniques used in the evaluation can be summarised as non-discounting methods (i.e., simple payback), return on capital employed and discounted cashflow methods (i.e., yield, net present value and discounted payback). ITIL. Glossaries © Crown Copyright Office of Government Commerce. Reproduced with the permission of the Controller of HMSO and the Office of Government Commerce |
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