not sure

Why is net working capital "returned" in the final year of a capital budget as a cash inflow? O Current asset accounts associated with the project are assumed to be liquidated and current liabilities are assumed to be paid when the project ends. This is a trick question - net working capital is only included in year O as a cash outflow. Because if the project is profitable it will generate a large accounts receivable balance. This is a trick question - net working capital is included in every year of a capital budget if the project is likely to result in an increase in inventory