Which of the following is not a cash flow consideration in evaluating capital budgeting projects?

A) Income taxes on incremental earnings
B) Identifiable incremental overhead
C) Incremental accounting profit (net income)
D) Depreciation

Incremental Overhead

The additional indirect costs incurred due to a change in business activities, such as an increase in production volume.

Income Taxes

Taxes levied by a government directly on income, especially an annual tax on personal or corporate earnings.