• AThe profitability measure 'return on investment' does not consider the time value of money
• BA cost index is an index value for a given time showing the cost at that time relative to a certain base time
• CThe 'six-tenths factor rule' is used to estimate the cost of equipment from the cost of a similar equipment with a different capacity
• Payback period is calculated based on the payback time for the sum of the fixed and working capital investment

Payback period is standardly calculated using the depreciable fixed capital investment alone, not the sum of fixed and working capital — this statement is the incorrect one.