Which of the following is not a basic principle of preparing a cash budget? If the company has borrowed money to meet the minimum required balance for a period, as soon as there is excess cash in a subsequent period, the amount borrowed, plus interest, should be repaid. The ending balance for one period is the beginning balance for the nest period. If the excess of cash receipts over cash disbursements is less than the minimum balance requirement, then the company must borrow the amount of the shortfall. The expense for depreciation must be included as a disbursement