A firm is about to begin pilot plant operation on a process it has developed. One item of optional equipment that could be obtained is a heat exchanger unit. The company finds that one can be obtained now for $30,000, and that this unit can be used in other company operations. It is estimated that the heat exchanger unit will be worth $35,000 at the end of eight years. This seemingly high salvage value is due primarily to the fact that the $30,000 purchase price is really.