400 WordsIn this final Phase you will be learning about the concept of the capital budgeting the different techniques that are commonly employed in making capital budgeting decision and how each is calculated. This concept along with the time value of money concept and the cost of capital will be employed in addressing the Phase 5 tasks and is related to the tasks that you completed in Phases 2 and 3.In your initial post identify and recommend at least 1 credible Web site that discusses the process of calculating the models most commonly used to support capital budgeting decisions and address at least 3 of the following topics:Be sure to document your posts with in-text citations credible sources and properly listed references.