Which of the following capital budgeting techniques might not consider the terminal value of a project?

A) Net Present Value
B) Internal Rate of Return
C) Profitability Index
D) Payback Period

Terminal Value

The estimated value of a business or project at the end of a specific period, often used in discounted cash flow analysis.

Capital Budgeting Techniques

Methods utilized by businesses to evaluate and prioritize potential expenditures or investments based on their expected returns.

Payback Period

The amount of time it takes for an investment to generate enough cash flow to recover the initial outlay.