The owner of Caf$$ Bakka is considering investing in a new point$-$of$-$sale system. He spent $$10,000$ on his current point$-$of$-$sale system five years ago. The new point$-$of$-$sale technology will cost $$25,000,$ and will dramatically improve the speed at which his counter staff will be able to take orders, and reduce the owner$$s administrative work. How should the owner account for the cost of the current point$-$of$-$sale technology when performing the capital budgeting analysis to determine whether or not to purchase the new point$-$of$-$sale technology?