Lovisa assumes that the Luddenham building can be sold for $400,000 in the year 2030. At any point in time the resale value of the display cabinets is just $26,000. In ten years time Lovisa assumes that it will have cash holdings of $4.4 million. You note the ATO regulation that all non-current assets be depreciated to zero.

Identify from the following questions, which information is irrelevant and what information in a capital budgeting report, will be identified as a cash flow at the start, cash flow during the life or cash flow at the ending.