Baxter Corporation spends $1,000,000 on a feasibility study to evaluate a potential location for a manufacturing facility Jet Blue is considering a new airplane hangar versus using an existing facility The company could sell the existing property for $5,000,000. A. Sunk Costs which should be excluded B. Opportunity Cost which should be included The price of input prices skyrockets due to a natural disaster. C. Inflation, which should be included. positive externalities which should be included IBM invests $10,000,000 in education and training which results in positive, albeit unintended consequences Cash flows that occur based upon the decision to take on a project Incremental cash flows which should be included F. Depreciation which should not be included An accounting method used to allocate decision to take on a project F. Depreciation which should not be included An accounting method used to allocate the cost of a tangible or physical asset Networking capital changes which should be over its useful life or life expectancy included Cash, accounts receivables, inventories H." Interest charges which should not be included or accounts payable changes that occur as this would be double counting as a project is put into effect Taxes / tax laws the effect of which should be A component of cash flow paid to inlcuded creditors, not cash flow from assets J. Salvage value, which should be included Affect cash flows in two ways - 1) by reducing operating cash flows or 2) by affecting depreciation expense that can be taken At the end of a project a machine has $1,500 in residual value