Which of the Following Is Not a Relevant Item to Consider

Multiple Choice

Which of the following is not a relevant item to consider in cash flow estimation?

A) a change in current assets invested in the project.
B) a change in current liabilities to finance new inventories.
C) regular meeting fees for the board of directors incurred when the go-no go decision is made.
D) any net changes in working capital over the life of the investment.