Why is it usually necessary to use the time value of money when performing a cost - benefit analysis? A. For practical purposes, a dollar today may be considered to be equal to a dollar at some future time B. Although costs and benefits generally occur concurrently, the benefits will accrue value over time, interest. C. For an investment project to be considered, costs must have a higher dollar value than benefits. D. In most investment projects, costs are incurred up front, but benefits are received in the future