Which of the following qualifies as a non-cash releasing benefit?

The selection of the re-deployment of existing resources as a non-cash releasing benefit is accurate because this type of benefit does not directly result in cash flow but represents a more efficient utilization of resources already available. Non-cash releasing benefits often involve optimizing existing assets or capabilities, thereby freeing up capacity or enabling the organization to redirect resources towards more productive uses without incurring additional costs. This can lead to improved productivity and operational efficiency, even though it does not generate immediate cash inflows.

In contrast, increased revenue streams, reduction in operational expenses, and improved company profits are all cash-releasing benefits, as they directly impact the financial statements by either increasing incoming cash or reducing outgoing cash. These benefits would be reflected in the cash flow and profit figures, aligning them closely with monetary gains rather than the strategic or operational enhancements represented by resource re-deployment.