(A) For the reduction of esters into alcohols, Ni/H₂ is preferred than LiAlH₄.
(R) LiAlH₄ is more expensive than Ni/H₂

$\mathrm{Esters}\stackrel{{\mathrm{LiAlH}}_4}{\to }\mathrm{Alcohols}$

Carboxylic acids, esters and amides are less reactive, and thus, cannot be reduced by catalytic hydrogenation, except under extreme conditions.

This means that LiAlH₄ is an expensive reducing agent.