All of the following qualitative considerations may impact upon capital investment analysis except: D. time value of money.
The time value of money stated that the money that a person has at hand now will tend to be more valuable now than in the future.
This concept is trying to states that the if the money a person has now is not spent, the same money will not have the value it has now because it might depreciate.
The following are qualitative considerations that impact upon capital investment analysis:
Therefore the correct option is D.
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