Which of the following is not a common method of capital budgeting?

A) Gross profit method
B) Payback method
C) Discounted cash flow method
D) Annual rate of return method

Gross Profit Method

An inventory estimation technique that calculates cost of goods sold and ending inventory based on the gross profit margin.

Capital Budgeting

The process of planning and evaluating investments in long-term assets.

Payback Method

A capital budgeting technique that calculates the time needed to recoup the investment cost through net cash flows.