Which of the following statements are false? (Note: Select all statements that are false).

A. One of the advantages of a cloud-based ERP solution is its restricted functionality and customization.

B. Increases in cash flows from a system project can include any capital investment required to buy equipment or software for the project.

C. The threat of new entrants into a company's market occurs when the entry and exit costs into the industry are high.

D. Approximately 16% of users or customers fall into the category of Late Majority.

E. The time value of money is considered when evaluating a project using the payback period method.