"Capital Expenditures Budget" Is Best Described by Which of the Following

"Capital expenditures budget" is best described by which of the following concepts?

A) Details that reveal how the company expects to move out of the beginning cash balance and into the desired ending cash balance
B) A system to evaluate the performance of each responsibility center and its manager
C) A company's plan to purchase property, plant and equipment, and other long-term assets
D) A budget that projects cash inflows, cash outflows, and the end of period budgeted balance sheet