In Project Analysis,which One of These Is a Common Assumption

Multiple Choice

In project analysis,which one of these is a common assumption regarding net working capital?

A) Only changes in current assets are included in net working capital for project analysis purposes.
B) The aftertax salvage value of an asset that is sold is included as a net working capital item.
C) Net working capital will be returned to its preproject level at the end of a project.
D) Increases in net working capital will be treated as a cash inflow.
E) Any change in net working capital will only occur when a project commences.