Which of the following is not a relevant cash flow, Financial Management

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Which of the following is not a relevant cash flow

Which of the following is not a relevant cash flow associated with opening a new coffee shop business/project?

Purchase of a Building

Purchase of Coffee Machines

Net Working Capital to build up inventory

Land purchased 6 years ago for another coffee shop

The erosion of cash flows from your tea shop down the street

The correct answer is bold but i need to know why?

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Financial Management: Which of the following is not a relevant cash flow

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Financial Management: Which of the following is not a relevant cash flow

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