Which Description Listed Below Best Defines "Capital Expenditures Budget

Which description listed below best defines "capital expenditures budget"?

A) Details as to how the company expects to go from the beginning cash balance to the desired ending cash balance
B) A system for evaluating the performance of each responsibility center and its manager
C) A budget that projects cash inflows and outflows and the end of period budgeted balance sheet
D) A company's plan for purchases of property,plant and equipment,and other long-term assets