(Ignore income taxes in this problem. ) Given the following data: 
The life of the equipment must be:
Definitions:
Regulation AC
A rule set by the U.S. Securities and Exchange Commission that requires analysts who make public recommendations or reports to disclose any potential conflicts of interest.
Analyst's Research
The process by which an analyst conducts investigations and studies on various subjects, usually in the context of business or finance, to produce insights or recommendations.
Certification
The process of verifying that a person has met predetermined qualifications or standards, often involving formal assessment and the issuance of a certificate or credential.
Dodd-Frank Act
A comprehensive US financial reform legislation passed in 2010 to reduce systemic risk and increase transparency in the financial system.
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