As for the preparation of cash budgets, capital expenditures are:

Name: As for the preparation of cash budgets, capital expenditures are:
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Capital expenditures are typically included as uses of cash in cash budgets as they involve significant cash outlays. However, they also make the budget lumpy, as they may not occur evenly throughout the year. It is important for companies to properly account for these expenditures to ensure they have enough cash to cover them and maintain their operations.

As for the Preparation of Cash Budgets, Capital Expenditures Are