he difference between a gross material requirements plan and a net requirements plan is that

Part $2$

A$.$

the gross MRP includes consideration of the inventory on$$ hand, whereas the net requirements plan does not.

B$.$

the net requirements plan includes consideration of the inventory on$$ hand, whereas the gross MRP does not.

C$.$

the gross MRP may not be$$ computerized, but the net requirements plan must be computerized.

D$.$

the gross MRP does not take taxes into$$ account, whereas the net requirements plan includes the tax considerations.