Which one of the following statements is FALSE?

A$.$ Sensitivity analysis consists of changing one variable to determine its impact on the forecast

B$.$ Forecasted numbers are referred to as pro forma

C$.$ Because internally$-$generated funds usually are not sufficient to finance growth totally, models usually project a "balancing" or "plug" item that represents required future external financing needs

D$.$ Long$-$term forecasts usually have four cases: Best, normal, worst, and shutdown

E$.$ Maintaining financial flexibility means thinking two financings ahead in order to keep open future financing options