Where are only cash-releasing benefits included?

The inclusion of only cash-releasing benefits is specifically tied to financial appraisals. Financial appraisals focus on quantifiable financial outcomes and investments, providing a clear picture of how a business case will impact cash flows. They emphasize aspects such as costs, revenues, and savings that contribute directly to cash flow, thereby allowing stakeholders to assess the net financial benefits of a proposed project or initiative.

This type of appraisal is crucial when decision-makers need to understand the financial implications before committing resources, ensuring that the benefits outlined have a clear and measurable cash impact. Other types of appraisals, such as economic, operational, or strategic, may consider broader aspects including non-financial benefits or long-term strategic advantages, which would not fit the definition of cash-releasing benefits. Therefore, the focus on cash-releasing benefits positions financial appraisals as the correct context for this question.