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The Town Talker has a printing press that is not being used at the present time. In fact, this press has not been used for over a year. The press has no market value because it utilizes old technology. The firm could get $590 for the press as scrap metal. The press is five years old and originally cost $99,000. The current book value is $4,300. The president of the firm is considering a new project and feels he can use this press for that project. What value should be assigned to the press and included in the initial project cost?

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