Label each item described below as Relevant or Irrelevant in making a decision.

A. ________ cost of insurance on a new vehicle when evaluating purchase of new vehicle

B. ________ cost of roof repair made on rental property last year when evaluating sale of rental property

C. ________ original cost of old equipment that is being evaluated for replacement

D. ________ cost of new equipment that is under evaluation to replace used equipment

E. ________ accumulated depreciation on old equipment being evaluated for replacement

F. ________ cost of previous year's insurance policy on old equipment being evaluated for replacement