When evaluating a project, it is common to include a net working capital outflow at the start of the project lifecycle and a net working capital inflow at the end. This is despite the fact that the monetary amount of the inflow and outflow of working capital may be identical (e.g., $75,000 outflow and $75,000 inflow).

In your own words, explain why it is important that to account-for this cash flow when evaluating a project, even though the dollar amount of the cash flow is commonly the same.