The imputed interest rate used in the residual income a...
单项选择题The imputed interest rate used in the residual income approach to performance evaluation can best be described as the （ ）
A．Average lending rate for the year being evaluated.
B．Historical weighted-average cost of capital for the company.
C．Target return on investment set by the company's management.
D．Average return on investments for the company over the last several years.
