4. One of the causes for the difference between earnings and cash flows is A. that the cost of capital in fixed assets is depreciated in the long run B. goodwill C. intangible assets D. the b and the c E. none of the above 5. Generally speaking, what changes as you move up and down on the current assets side of the balance sheet ?: A. assets are fully depreciated B. assets increase in value C. assets must be discarded D. assets are becoming less liquid E. the a and c