Which of the following statements about project cash flows is most correct?

Question 21 options:

	A) Interest expenses are definitely cash flows, and thus must be included in the project cash flow estimation for capital budgeting process.
	B) Corporations should fully account for opportunity costs when making investment decisions.
	C) Corporations should fully account for sunk costs when making investment decisions.
	D) Depreciation expenses are not cash flows, and thus have no bearings on the project cash flow estimation in capital budgeting process.