Net Working Capital

Net working capital:

A) can be ignored in project analysis because any expenditure is normally recouped by the end of the project.
B) requirements generally,but not always,create a cash outflow at the beginning of a project.
C) expenditures commonly occur at the end of a project.
D) is ignored in project analysis because any change in net working capital is a sunk cost.
E) is the only expenditure where at least a partial recovery can be made at the end of a project.