Which one of the following pairs of terms lists considerations in determining a capital expense?

Question

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Cost and equipment life expectancy are two of the primary considerations in determining a capital expense. While other factors such as clinical application and number of clients to be served may also be important, they are not as directly related to the financial impact of the expense. Effectiveness, while relevant to purchasing decisions, is not as directly related to capital expenses as it is to operational expenses.

Which One of the Following Pairs of Terms Lists Considerations