The insurance, the licenses, and the variable costs (gasoline, oil, tires, and repairs) would all be relevant to the decision because these costs are avoidable by not using the truck. (However, the owner of the garage might insist that the truck be insured and licensed if it is left in the garage. In that case, the insurance and licensing costs would not be relevant because they would be incurred regardless of the decision.) The taxes would not be relevant because they must be paid regardless of use; the garage rent would not be relevant because it must be paid to park the truck; and the depreciation would not be relevant because it is a sunk cost. However, any decrease in the resale value of the truck due to its use would be relevant.