While doing a capital budgeting analysis you realized that the project would require an increase in inventory of $8,000.
You should ignore the inventory requirement because it is not an operating cash flow.
record the $8,000 at time zero as an additional benefit of taking the project.
remember to depreciate the $8,000 over the depreciable life of the project.
record the $8,000 at time zero as an additional cost of taking the project.
none of the above are accurate.