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