Which of the Following Is NOT Considered in the Calculation

question 110

Multiple Choice

Which of the following is NOT considered in the calculation of incremental cash flows?

• A) Depreciation tax shield
• B) Sunk costs
• C) Opportunity costs
• D) Both A and B

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Definitions:

Job Displacement

The loss of employment due primarily to external factors like technological advancements, economic downturns, or organizational restructuring.

Job Specialization

The process of focusing one's career or labor on a specific area of expertise, allowing for greater efficiency and mastery of skills.

Horizontal Job Loading

Increasing the breadth of tasks performed in a job, as opposed to vertical loading which involves adding tasks of higher responsibility.

Flextime

A flexible work scheduling policy that allows employees to vary their arrival and departure times within specified limits.