资本支出不需要考虑旧工厂残值跟出售价格之间的差额造成的损失吗？

问题如下：

Q. Fromm’s estimate of growth capital expenditures included in Omikroon’s PP&E under Scenario 1 should be:

选项：

A.lower than under Scenario 2. B.the same as under Scenario 2. C.higher than under Scenario 2.

解释：

C is correct. In Scenario 1, growth capital expenditures of EUR27 million for the refit of the existing idle factory is higher than the growth capital expenditures in Scenario 2 of EUR25 million. The EUR25 million is the cost of building a new factory for EUR30 million less the proceeds from the sale of the existing idle factory of EUR5 million.