Which statement best describes total cost of ownership??

Which statement best describes total cost of ownership??

A.
TCO consists of direct costs (CapEx) and indirect costs, such as labor and training.

B.
TCO consists of direct costs (CapEx) and indirect costs, such as training, user
productivity, competitive advantage, and potential of growth.

C.
TCO is the sum of all capital expenditures.

D.
TCO is relevant to the finance manager only.