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Review the comparison
Write the decision date and the alternative. Identify already-incurred equal-branch amounts, feasible opportunity costs and effects on existing activities. Check whether imported amounts are gross PV, net NPV, revenue or contribution.
Review the full schedule
| Layer | Question |
|---|---|
| Operations | Receipts, cash costs and tax assumptions? |
| Balances | Additional funding and justified recovery? |
| Terminal date | Actual closing amounts or continuing-value assumption? |
| Rate | Period, scope and schedule compatibility? |
| Constraints | Indivisibility, exclusivity and dependencies? |
Check a claim independently
Substitute a reported IRR into its own NPV equation. Enumerate a small budget example to check a ranking rule. Reconcile ROIC bases before interpreting a difference. A second calculation should use the same definitions without repeating an entry error.
Retain the limits of the conclusion
State the assumptions supporting a positive value, a recovery date or a selected combination. A model result does not establish the forecast’s accuracy or every real constraint. Use the review log to keep open assumptions visible.