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Which of the following should we include in capital budgeting cash flows? Briefly explain why or why not. (1) Consultant fee paid for a recommendation

Which of the following should we include in capital budgeting cash flows? Briefly explain why or why not. (1) Consultant fee paid for a recommendation regarding the type of equipment to choose for the new project; (2) Decrease in the sales of existing products due to the introduction of the new product; (3) Rent currently collected for leasing the facilities that would be used for the new project.

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