Estimating inaccuracies in the capital budgeting process come from any number of sources except for: ​

A) Projects are usually proposed by individuals that have a vested interest in the project.
B) Conflict of interest
C) ​The judgment of experienced managers
D) ​All of the above

Disclosure of a contingent liability is usually made

A) parenthetically in the body of the balance sheet.
B) parenthetically in the body of the income statement.
C) in a note to the financial statements.
D) in the management discussion section of the financial statement.