Included in the cash flow analysis of new product

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Which of the following items should NOT be included in the cash flow analysis of a new product?

a. Market value of a machine owned by the firm which will be used to produce the new product

b. Reduction in sales for a current product once the new one is introduced

c. Money spent for research and development of the new product

d. Increase in accounts receivable needed to finance sales of the new product

Reference no: EM131575519

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