Question1.9 A health clinic is deciding whether to replace an aging x-ray machine with a newer model after the old model is fully depreciated at the end of 2025.Which of the following is information irrelevant to this decision? The clarity of the x-ray images produced by the new model. The initial price of the existing x-ray machine. The purchase price of the new machine. The speed at which x-ray images can be produced by the new model. The operating cost of the new machine. ResetMaximum marks: 1 Flag question undefined单项选择题
A
The clarity of the x-ray images produced by the new model.
B
The initial price of the existing x-ray machine.
C
The purchase price of the new machine.
D
The speed at which x-ray images can be produced by the new model.
E
The operating cost of the new machine.

Question

Question1.9 A health clinic is deciding whether to replace an aging x-ray machine with a newer model after the old model is fully depreciated at the end of 2025.Which of the following is information irrelevant to this decision? The clarity of the x-ray images produced by the new model. The initial price of the existing x-ray machine. The purchase price of the new machine. The speed at which x-ray images can be produced by the new model. The operating cost of the new machine. ResetMaximum marks: 1 Flag question undefined单项选择题

A

The clarity of the x-ray images produced by the new model.

B

The initial price of the existing x-ray machine.

C

The purchase price of the new machine.

D

The speed at which x-ray images can be produced by the new model.

E

The operating cost of the new machine.

BlackTom AI · Accepted Answer

Sunk costs—past expenditures that cannot be recovered—are irrelevant when deciding whether to replace equipment.

1. Relevant knowledge points and concepts
- Sunk cost: money already spent (e.g., the initial purchase price of an existing asset) that should not affect a current decision.  
- Incremental (relevant) costs and benefits: future cash flows that differ between options (purchase price of the new machine, operating costs, performance effects such as image clarity and speed, and any salvage or disposal value).  
- Opportunity cost: benefits foregone by choosing one option over another (e.g., lost throughput if the old machine is slower).

2. Step-by-step reasoning
- Identify the decision: whether to replace the old x-ray machine at the end of 2025.  
- Determine which cash flows will change depending on the decision: the new machine’s purchase price (outflow), its operating costs (ongoing outflows), and performance attributes (clarity and speed) that affect revenue/throughput or quality of care (inflows or strategic value).  
- Identify costs that will not change: amounts already spent (initial price of the existing machine) are sunk and cannot be recovered, so they do not influence the forward-looking comparison.

3. Intermediate logic (no numerical calculation required)
- Compare future scenarios: keep old machine vs. buy new one. Only future-differing items enter the analysis. The initial price of the existing machine does not enter either scenario’s future cash flows.

4. Why the correct answer is correct
- The initial purchase price of the existing x-ray machine is a sunk cost; since it cannot be changed by the replacement decision, it is irrelevant to the replacement analysis.

5. Why other options are incorrect
- Clarity of images: affects diagnostic quality and potentially revenue/patient outcomes — relevant.  
- Purchase price of the new machine: direct future cash outflow — relevant.  
- Speed of producing images: affects throughput and revenue/cost per patient — relevant.  
- Operating cost of the new machine: affects ongoing expenses — relevant.

6. Conclusion
The irrelevant piece of information is the initial price of the existing x-ray machine, which matches the provided answer.

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