Independent Projects

Capital Budgeting

Turkish: Bağımsız Projeler

Short definition

Independent projects are jobs where accepting one does not materially change the other’s cash or resource use. Each passes its own NPV/IRR screen; without a ceiling, all can be done.

Detailed explanation

Technical independence means cash flows add. A shared plant, shared cash or shared collateral breaks independence and the incremental files merge.

With no ceiling, the rule is accept if NPV > 0 (or IRR > hurdle). With a ceiling, technical independence still meets economic rationing. Complements (B’s cash falls if A is off) are valued as a package, not independently.

Why it matters for the CFO

If the committee treats every file as independent, shared megawatts or a shared warehouse are double-counted.

How to read it

Correlation is statistical dependence; decision independence is about overlapping cash and resources. Portfolio risk is a separate question from the accept rule.

Related calculators

Güven Sayılgan’s writing on this topic

Read these first

NPV

What to learn next

  1. Mutually Exclusive Projects
  2. Net Present Value (NPV)
  3. Internal Rate of Return (IRR)
  4. Capital Rationing
  5. Profitability Index (PI)

Definitions are educational. They are not investment, credit or tax advice.