Which of the Following Is Not Considered a Relevant Concern

question 31

Multiple Choice

Which of the following is not considered a relevant concern in deter- mining incremental cash flows for a new product?

• A) The use of factory floor space which is currently unused but available for production of any product.
• B) Revenues from the existing product that would be lost as a result of some customers switching to the new product.
• C) Shipping and installation costs associated with preparing the machine to be used to produce the new product.
• D) The cost of a product analysis completed in the previous tax year and specific to the new product.
• E) None of the above. (All are relevant concerns in estimating relevant cash flows attributable to a new-product project.)

---

Definitions:

Phobic Disorder

A psychological condition marked by severe and unreasonable dread towards certain items, behaviors, or scenarios.

Posttraumatic Stress

A mental health condition triggered by experiencing or witnessing a terrifying event, manifesting in flashbacks, nightmares, and severe anxiety.

Affective Disorder

A class of mental health disorders characterized by significant and persistent changes in mood or emotions, often including depression and bipolar disorder.

Delusion

A strongly held belief that is clearly false or has no basis in reality, often indicative of a psychological disorder.