Which of the following statements about Terraform plans is accurate?

The statement that plans indicate what actions will be taken without executing them is accurate because Terraform plans are essentially a preview of what changes Terraform will make to your infrastructure when you apply the configuration. When you run the terraform plan command, Terraform evaluates the current state of your infrastructure against the desired state defined in your configuration files. It generates a detailed output that outlines the actions it intends to take, such as creating, updating, or deleting resources.

This functionality allows users to review and understand what changes will occur before they are committed, which is crucial for minimizing unintended disruptions in a production environment. It enables safe operations and provides visibility into the modifications that are about to take place.

The other options do not accurately reflect the functionality of Terraform plans. Plans can reflect changes concerning both existing and new resources, they do not need to be applied immediately, and plans can be created for any configuration, not just new ones. This versatility makes Terraform a powerful tool for managing infrastructure as code efficiently.