The City of San Diego is about to replace an old fire truck with a new vehicle in an effort to save maintenance and other operating costs. Which of the following items, all related to the transaction, would not be considered in the decision?

Multiple Choice

All of these answer choices would be considered in the decision

Purchase price of the old vehicle

Purchase price of the new vehicle

Savings in operating costs as a result of the new vehicle

Proceeds from disposal of the old vehicle