Which of the following describes the analytic process to determine the depreciation expense included in the forecasted statement of cash flows? select one: a. depreciation is a non-cash expense, thus it is not included in the statement of cash flows. b. the year-over-year change in property, plant and equipment on the balance sheet is equal to depreciation expense. c. property, plant, and equipment from the prior year multiplied by depreciation rate reported in the footnotes. d. gross property, plant, and equipment from the prior year + capital expenditures – forecasted gross property, plant, and equipment e. none of the above