Which of the following is not applied in capital budgeting?

<p style="text-align:justify;"><strong>(a) Cash flows be calculated in incremental terms</strong></p> <p style="text-align:justify;"><strong>,(b) All costs and benefits are measured on cash basis,</strong> </p> <p style="text-align:justify;"><strong>(c) All accrued costs and revenues be incorporated, </strong></p> <p style="text-align:justify;"><strong>(d) All benefits are measured on after-tax basis.</strong></p>