How is the eventual salvage value of new equipment being purchased as part of a capital project

Question:

How is the eventual of new equipment being purchased as part of a capital project treated when calculating the simple rate of return?
Salvage Value
Salvage value is the estimated book value of an asset after depreciation is complete, based on what a company expects to receive in exchange for the asset at the end of its useful life. As such, an asset’s estimated salvage value is an important...