luxury limos is in the business renting limousines in NYC. It has a fleet of 200 limos. It owns the limos that it rents and keeps them on average for five years In year 3 luxury limos showed a loss on the sale of limos of $5,000. In Year 1 and 2 it recorded a loss on sale of $2,000 and $1,000 respectively. Should the gains and losses on the sale of limos be ignored when determining earnings persistence?