The Costs Associated with Non-Interest-Bearing Current Liabilities, Which Are Included

The costs associated with non-interest-bearing current liabilities, which are included in the company's cost of sales and other operating expenses,

A) are subtracted in the calculation of free cash flow from the company (FCFC) .
B) are added in the calculation of FCFC.
C) are not a factor in the calculation of FCFC
D) none of the above