Final answer:
Net capital spending is calculated by taking the change in net fixed assets, subtracting the beginning net fixed assets, and adding depreciation. Thus, the correct option in the final answer is d. depreciation.
Step-by-step explanation:
The question is asking to determine the component that should be added to the change in net fixed assets to calculate net capital spending.
Net capital spending is primarily found by calculating the difference between the ending net fixed assets and the beginning net fixed assets and adding depreciation. This is because depreciation represents the reduction in value of the fixed assets due to wear, usage, or obsolescence, and it is accounted for to ascertain the true value of capital spending.
Therefore, in order to calculate net capital spending, you would take the change in net fixed assets, subtract the beginning net fixed assets, and then add back the depreciation. Thus, the answer is d. depreciation.