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Refer to the following case as you respond to the question: The Celebration Theatre is a small, independent theatre that puts on 12 plays per year.30 days before the start of each calendar quarter, Celebration prepares advertising for the productions in the upcoming quarter.They advertise on their web site, via e-mail to their season subscribers and via direct mail and brochures to others.Patrons can buy tickets for a single play; alternatively, they can subscribe to all three plays each quarter.Quarterly subscriptions offer a 25% discount from the prices of single tickets.Patrons may purchase tickets over the phone, at the box office or via the theatre's web site.All tickets are held at the box office where they can be picked up as early as one week prior to the performance.The theatre has an "open seating" plan, so patrons do not reserve a specific seat at any performance.If tickets are purchased in person at the box office, non-subscribers may pay with cash or a major credit card; subscribers can pay with cash, major credit card or check.All tickets purchased over the phone or via the web site must be paid for with a major credit card.Celebration maintains an electronic database to track all ticket sales; paper tickets are printed at least ten days prior to a performance.Any paid tickets that are not claimed at least thirty minutes prior to the performance are sold on a "first-come, first-serve" basis at a 50% discount.The first step in creating a flowchart is to define the system boundary.Which of the following is most likely to be outside the system boundary?
Preparation Costs
Expenses incurred in getting assets or products ready for use or sale.
Sales Tax
A government-imposed tax on sales of goods and services, collected by retailers at the point of sale and then passed on to the government.
Transportation Costs
Expenses incurred in the process of moving goods from one location to another, including freight, shipping, and handling fees.
Computer Equipment
The physical hardware and devices used for computing processes, such as servers, desktops, laptops, and related peripherals.
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