Which of the following statement$($s$)$ are true?

Net Working Capital is defined as current asset minus current liabilities and matter for capital budgeting insofar as there are changes in any of such items listed on a balance sheet.

Recovery of net working capital is assumed in capital budgeting so that the end balance of net working capital changes ads to zero.

The proposal to handle inventories more efficiently for a new project, which allows the firm to reduce its expected inventories, will results in a decrease in cash flows in your Discounted Cash Flow $($DCF$)$ valuation.