The discount rate which equates the present value of cash inflows with the present value of cash out flows is called -------

The discount rate which equates the present value of cash inflows with

1.	The discount rate which equates the present value of cash inflows with the present value of cash out flows is called -------
A.	Opportunity cost
B.	Sunk cost
C.	explicit cost
D.	Direct cost
Answer» D. Direct cost