Is the depreciation of a machine solely being used by a business segment that is being considered for elimination, relevant or irrelevant, to the decision whether or not to eliminate the segment, and why (ignore any tax implications)? Relevant. the equipment may be sold it the segment is eliminated Irrelevant the book value of the machine will reduce income regardless if the segment is kept or eliminated Irrelevant the depreciation will still be recorded over the remaining life of the machine regardless if the sement is eliminated or not Relevant the depreciation will be avoided if the segment is eliminated