1. Two idle special propellers were purchased nine years ago for $3 million dollars each. Today the special propeller currently has a market value of $1,440,000. Is the market value of the propeller included in the cash flow at the start?

2. The United Cruises call centre is located in Parramatta. Currently, United Cruises currently rents the entire level eight of the Deloitte building for its call centre, with yearly call centre salary costs of $40,000 (this is the total United Cruises call centre salary costs). It costs $190,000 p.a. to rent out any one entire level in the Deloitte Building. To deal with additional customer support required for the King Voyager and the Queen Spirit, United Cruises will also rent out the entire level nine of the Deloitte building for its call centre activities and this will double its current total annual call centre salary costs. Is this expense included in the cash flows at the start (year 0)?