Which of the following could describe the effects of an asset exchange transaction on a company's financial statements? 
Definitions:
Decision
The choice made between two or more alternatives, often in a business or strategic context, that affects the course of action.
Relevant
Pertaining to information or factors that are applicable and significant to a specific decision or situation.
Alternatives
Different options or strategies considered in decision-making processes or problem-solving situations.
Sunk Costs
Costs that have already been incurred and cannot be recovered, and therefore should not factor into future decisions.
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