Capital refers to the financial resources that businesses can use to fund their operations like

cash, machinery, equipment and other resources. These are the assets that allow the business to
produce a product or service to sell to customers.
A budget is an estimation of revenue and expenses over a specified future period of time and is
usually compiled and re-evaluated on a periodic basis.
Budgeting is the process of creating a plan to spend your money.
Lower rate + positive NPV x difference in discount rate
Positive NPV – negative NPV