Bradley Industries is considering replacing a machine that is presently used in its production process.

Which of the following is irrelevant to the replacement decision?

	Old Machine	Replacement Machine
Original cost	$ 70 comma 000$70,000	$ 45 comma 000$45,000
Remaining useful life in years	55	55
Current age in years	55	00
Book value	$ 30 comma 000$30,000
Current disposal value in cash	$ 9 comma 000$9,000
Future disposal value in cash (in 5 years)	$ 0$0	$ 0$0
Annual cash operating costs	$ 7 comma 000$7,000	$ 4 comma 000$4,000

Which of the information provided in the table is irrelevant to the replacement decision?

A.

the original cost of the old machine

B.

the sales price of the new machine

C.

the current disposal value of the old machine

D.

the annual cash operating costs for both machines