Which of the following statements about investment decision models is true?
A: The net present value model says to accept investment opportunities when their rates of return exceed the company’s incremental borrowing rate.
B: The internal rate of return rule is to accept the investment if the opportunity cost of capital is greater than the internal rate of return.
C: The payback rule ignores all cash flows after the end of the payback period.
D: The discounted payback rate takes into account cash flows for all periods.