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Question(s) / Instruction(s):

Which of the following statements is incorrect? 

A              present value of a dollar three years from today is greater than the present value of a dollar four years from today

B             An increase in a project’s future cash flows will result in an increase in the project’s net present value

C             An annuity is a series of equal cash flows over equal time intervals

D             A decrease in the discount rate will result in an increase in the internal rate of return

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