Pick out the wrong statement :

Chemical engineering plant cost index is used for finding the present cost of a particular chemical plant, if the cost of similar plant at some time in the past is known. the present cost of the plant =

Original cost × [index value at present / index value at the time of original cost was obtained]

The most major component of this cost index is

A balance sheet for an industrial concern shows

Payback method for measurement of return on investment

A series of equal payments (e.g., deposit or cost) made at equal intervals of time is known as

Direct costs component of the fixed capital consists of