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| Q. | A Local Authority is preparing cash Budget for its refuse disposal department. Which of the following items would not be included in the cash budget? | 
| A. | Capital cost of a new collection vehicle | 
| B. | Depreciation of the machinery | 
| C. | Operatives wages | 
| D. | Fuel for the collection Vehicles | 
| Answer» B. Depreciation of the machinery | |
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