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

The costs associated with noninterest-bearing current liabilities, which are included in the firm's cost of sales and other operating expenses:

A) are subtracted in the calculation of free cash flow from the firm (FCFF) .
B) are added in the calculation of FCFF.
C) are not a factor in the calculation of FCFF.
D) are added to the value of equity claims.