1. If a business is considering buying a new vehicle, the cost of insurance on the new vehicle is information that is relevant to the business decision.

2. When considering whether to have a new roof installed on a building, the money spent previously on roof repairs to the old roof is information that is relevant to the business decision.

3. When a business is considering whether to replace old equipment with newer equipment, the cost of operating the old equipment-compared to the cost of operating the new equipment-is information relevant to the business decision.

4. When a business is considering whether to replace old equipment with newer equipment, the original cost of the old equipment-compared to the cost of the new equipment-is information relevant to the business decision.

5. A depreciable asset's original cost is relevant when considering whether to replace the depreciable asset.