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Hello i am calculating the incremental after tax free cash flows and after buying a new machine the company in my question decide to keep

Hello i am calculating the incremental after tax free cash flows and after buying a new machine the company in my question decide to keep their old machine for two more year. there is a cost of operating old machine, should this be included in the calculation for incremental after tax cash flow? can you explain why if it should or should not be recorded?

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