Which of the Following Describes a Cash Flow That Should

Which of the following describes a cash flow that should always be included when evaluating a project?

A) any research and development expense that was incurred prior to the evaluation of this project if the R&D resulted in the consideration of this project today
B) lost sales incurred by another of the firm's products due to the introduction of the new product
C) the amount of attention that management may have to devote to the new project to the extent it might detract from their attention to existing projects
D) All of the above should always be included when evaluating a project.