Capital-Expenditure Management Involves Which of the Following

Multiple Choice

Capital-expenditure management involves which of the following?

A) Determining which expenditures can be capitalised for accounting purposes.
B) The planning and control of expenditures incurred in the expectation of deriving future economic benefits in the form of cash inflows.
C) The amount of expenditure required by a company so that they are exempt from capital gains tax.
D) Planning the amount of a company's annual budget that will be spent on human capital.