Incremental Cash Flows Are of Primary Interest in Capital Budgeting

Incremental cash flows are of primary interest in capital budgeting decisions because:

A) they are more relevant than intangible costs and benefits.
B) they are able to correct for a portion of the uncertainty due to the long time horizon.
C) the change in the company's future cash flows is what is being estimated.
D) they are the easiest cash flows to identify.