A company would like to purchase a truck. The cost of the truck is $100,000 and it has a salvage value of $10,000 at the end of 5 years. The truck is expected to increase the annual cash flow by $40,000 per year. Which of the following should be considered in the capital budgeting decision? The future value of the cost of the truck. The present value of the annual cash flow. The future value of the annual cash flow. None of the above