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Test the following series for convergence or divergence: .
Foregone Depreciation
The concept relating to the depreciation that could have been claimed for tax purposes but was not, often due to timing or election of different tax treatments.
Opportunity Cost
The loss of potential gain from other alternatives when one alternative is chosen.
Acquisition Cost
The total cost associated with acquiring a new asset or investment, including purchase price and all related expenses.
Historical Cost
An accounting principle that requires assets to be recorded at their original purchase price, without adjusting for inflation or changes in market value.
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