The City of Wichita Kansas is about to replace an old fire truck with a new vehicle in an effort to save maintenancce and other operating costs. Which of the following items would not be considered in the decision?

A. Purchase price of the new vehicle

B. Savings in operating costs as a result of the new vehicle

C. Proceeds from disposal of the old vehicle

D. Future maintenance costs on the new vehicle

E. Purchase price of the old vehicle