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When computing the payback period for a new piece of equipment, the salvage value of the equipment being replaced is ______. A- treated as part

When computing the payback period for a new piece of equipment, the salvage value of the equipment being replaced is ______.

A- treated as part of the cash inflow for year 1

B- deducted from the cost of the new equipment

C- ignored

D- added to the cost of the new equipment

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