Which of the Following Statements Concerning the Cash Budget Is

Which of the following statements concerning the cash budget is true?

A) Depreciation expense is not explicitly included, but depreciation effects are implicitly included in estimated tax payments.
B) Cash budgets do not include financial expenses such as interest and dividend payments.
C) Cash budgets do not include cash inflows from long-term sources such as bond issues.
D) Answers a and b above.
E) Answers a and c above.