In analyzing whether to replace or keep existing equipment, the cost of the new equipment\ represents a future cost that will differ between the options of replacing or keeping the equipment\ is relevant because equipment is always relevant\ is irrelevant because it is a historical cost\ both

A

and

B

9. In analyzing whether to replace or keep existing equipment, the cost of the new equipment represents a future cost that will differ between the options of replacing or keeping the equipment is relevant because equipment is always relevant is irrelevant because it is a historical cost