Passive listening occurs when a person hears the words being said but does not fully process or receive the message behind those words. This type of listening involves a lack of engagement with the speaker and often results in missing key points or failing to understand the intended message. In contrast to active listening, where the listener actively engages with the speaker's words and tries to understand the meaning, passive listening is superficial and often ineffective in communication.

To calculate the capital recovery costs for the new press machine, which includes the salvage value, the correct method is to use the approach in Option B:
Annual Depreciation: This represents the cost of the equipment spread over its useful life.
Annual Equivalent Interest: This accounts for the interest on the capital cost over time, which is necessary when considering the cost of capital.
Thus, the correct formulas provided in Option B are:
(1) C.R. = annual depreciation + annual equivalent interest
(2) C.R. = P(A/P, i%, N) - F(A/F, i%, N)
These formulas are typically used in engineering economics to assess capital recovery when both depreciation and interest are considered, along with the salvage value. Therefore, the correct answer is B. Option B.