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Inventory and accounts receivable would increase by $25 million at Time 0 and would be recovered...

Inventory and accounts receivable would increase by $25 million at Time 0 and would be recovered at the end of the project (2015). The accounts payable balance was projected to increase by $10 million at Time 0 and would also be recovered at the end of the project.

How do I put this in a capital budgeting cash flow statement? (net operating cash flows)

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