One of the problems associated with using the
present worth or the annual worth measures of worth is
that they depend upon knowing a value for MARR. As
mentioned in the introduction to this section, the
“proper” value for MARR is a much debated topic and
tends to vary from company to company and decision
maker to decision maker. If the value of MARR changes,
the value of PW or AW must be recalculated to determine
whether the attractiveness/unattractiveness of an
investment has changed.