In the cash flow approach to managing the health of the corporate, cash invested in the firm by debt holders and equity holders

A. Is allocated in the firm and the resulting investment returns are distributed to equity holders in priority to debt holders

B. Is only available to purchase current assets such as inventory

C. Is used only to service working capital requirements

D. Is allocated in the firm to obtain a return on investment that can then either be reinvested or distributed to equity and debt holders