Which one of the following should not be included in the analysis of a new product?
选项：

A: Increase in accounts payable for inventory purchases of the new product
B: Reduction in sales for a current product once the new product is introduced
C: Market value of a machine owned by the firm which will be used to produce the new product
D: Money already spent for research and development of the new product
E: Increase in accounts receivable needed to finance sales of the new productDifficulty: 1 EasyTopic: Cash flowsLearning Objective: 10-01 Determine the relevant cash flows for a proposed project.