When preparing the cash budget,all of the following should be considered except:

A) Cash receipts from customers.
B) Cash payments for merchandise.
C) Depreciation expense.
D) Cash payments for income taxes.
E) Cash payments for capital expenditures.

Cash Budget

A financial plan that estimates cash inflows and outflows over a specific period, often used for managing liquidity and ensuring financial stability.

Depreciation Expense

The allocation of the cost of a tangible asset over its useful life, reflecting the decrease in value over time.

Cash Receipts

The collection of money, typically from sales or services, recorded in the financial accounting records.