Answer :
Option D
In capital budgeting, risk refers to the degree of variability of the cash inflows
Explanation:
Capital budgeting is the preparation manner applied to decide whether an organization’s long-term expenses are deservingly persevering. The risk that can occur here includes the potential that a preferred work or activity will begin to a loss. In the circumstances of capital budgeting, the title risk relates to the degree of variability of net cash flows.
The higher the risk, the more prominent the possibility that a project will determine unacceptably. Projects with a little margin of acceptability and a broad scope of anticipated net cash inflows are riskier.