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Question:

AlcoBanc owns a piece of property that is under consideration for a new bank branch. Which of the following is least likely a relevant incremental cash flow in analyzing a capital budgeting project? The:

A interest costs of a loan for the property purchase.
Explaination

Financing costs should not be included in incremental cash flows. They are reflected in the weighted average cost of capital (WACC). New business at other branches is a positive externality and the $150,000 to sell the property is an opportunity cost.