Which One of the Following Statements Is Correct

Multiple Choice

Which one of the following statements is correct?

A) Project analysis should only include the cash flows which affect the statement of comprehensive income.
B) A project can create a positive cash flow from operations without affecting the sales level of a firm.
C) For the majority of projects that increase sales, there will be a cash outflow related to net working capital that occurs at the end of the project.
D) Interest expense should always be included as a cash outflow when analyzing a project.
E) The opportunity cost of a company-owned building that is going to be used in a new project should be included as a cash inflow to the project.