Income from cost savings does not directly fit into a P, A, or F pattern. Using the alternatives A, B, C, D identified below, identify how you would break down the cost savings into 2 (or more) diagrams so that each fits into a P, A, or F pattern. Note: if there is more than one way to do this, use the simplest alternative to compute the present equivalent value for this problem. Create a phantom" expense of the same amount (as in D) in year 4 as a Final pattern, so the net cost saving is unchanged. The phantom" expense will need to be included in the expense calculations to compute the present equivalent value for the problem. Treat each year savings separately as a final pattern Treat year 4 savings as a Final pattern | Treat the first 3 years of savings as an Annual pattern Create a "phantom cost saving in year 4 so that the cost savings becomes a 4 year Annual pattern Income from cost savings does not directly fit into a P, A, or F pattern. Using the alternatives A, B, C, D identified below, identify how you would break down the cost savings into 2 (or more) diagrams so that each fits into a P, A, or F pattern. Note: if there is more than one way to do this, use the simplest alternative to compute the present equivalent value for this problem. Create a phantom" expense of the same amount (as in D) in year 4 as a Final pattern, so the net cost saving is unchanged. The phantom" expense will need to be included in the expense calculations to compute the present equivalent value for the problem. Treat each year savings separately as a final pattern Treat year 4 savings as a Final pattern | Treat the first 3 years of savings as an Annual pattern Create a "phantom cost saving in year 4 so that the cost savings becomes a 4 year Annual pattern