A Proposed Project Will Increase a Firm's Accounts Payables

A proposed project will increase a firm's accounts payables.This increase is generally:

A) treated as an erosion cost.
B) treated as an opportunity cost.
C) a sunk cost and should be ignored.
D) a cash outflow at Time zero and a cash inflow at the end of the project.
E) a cash inflow at Time zero and a cash outflow at the end of the project.