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The application of capital investment appraisal is the key factor for any business to obtain funds. The application has its implications by different available financial options. However this is not a topic of financial investment or project appraisal. An investor decided to invest on the basis of CIA for creating profitable business opportunity. The motivation is the better monitory return and also jobs creation. The decision is to which fund make available for a project which is more promising in estimating present wealth return and benefits in future. The discount cash flow has been examined critically because many companies across Atlantic both in UK and USA are under investing. A dysfunction financial decision due to uncertainty would cost a project to be abandoned that could have been safe by properly judged financial implication through CIA. These problematic areas are primarily the "MISAPPLICATION and MISMANAGEMENT of CIA." The management is blamed for not enough awareness. Whereas some aware managers among other decision makers unfortunately could not get access to such research academics. The institutions like SME's must accept the importance of CIA technique.