Vector,
Am I right in saying the DR used is usually the risk-free rate (e.g. bonds with similar maturity to the project); or the risk adjusted rate that might apply to similar projects if funds were lent elsewhere? 8% is reasonable in the first case but not the second i would think?
Not arguing with you, just asking the question as I'm a trader, not an accountant and you probably have a better knowledge.
here we go, page-26
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