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In that ratio, the numerator is the present value of the project's:

ABenefits
BBorrowings
CBuildings
DBreakages
Answer & Solution
Correct answer: A. Benefits
1. The denominator holds the costs. 2. The other side holds the gains. 3. The numerator is the benefits. _Source: OpenStax Principles of Finance 2e, Chapter 16, How Companies Think about Investing._
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