The article develops a new model for making investment decisions by analyzing rates of return. It improves on previous models by considering more factors and providing a clearer picture of a project's profitability. The researchers relax certain assumptions and identify key drivers of value in investments. They break down the net present value into financing and investment components, allowing for a more comprehensive analysis. By using a mean operator and linking rates of return to invested capital, the model offers a more accurate way to assess the economic viability of projects.