“Discussion 4:
Analyze the pros and cons of identifying the potential intangible benefits of investment proposals. What is the outcome if management fails to consider the intangible benefits in a capital budgeting decision? 

Discussion 5:
 Examine the steps a company can take to evaluate the liquidity of receivables. Can data analytics improve the evaluation process? Why or why not? Provide support for your rationale 

Discussion 6:
 Compare and contrast a flexible budget and a static budget. Recommend which budget would be appropriate for Apple Inc. Provide support for your recommendation

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