Which of the following statements is correct?
A. A restricted current asset investment policy refers to a policy under which firms hold relatively large amounts of current assets.
B. If a company follows a current asset financing policy of "matching maturities," this means that it matches its use of common stock with its use of long-term debt as opposed to short-term debt.
C. Working capital represents the fixed assets a firm uses to support its operations.
D. If a company follows an aggressive financing policy, long-term debt and equity might be used to finance temporary current assets.
E. Net working capital is defined as current assets minus current liabilities.