RE:Client "A" has over 10 furnacesNote they are not selling the torches at the NPV. From what I gather the NPV they provide is the present value of the cashflows associated with selling the torch as far as the upfront sale price alongside the maintenance revenues.
IE the present value of the cash flows associated with selling and maintaining the torch for 20 years is $7 million. So yes, the sale price may increase somewhat, but that is not what the NPV is.
Source: I am a finance accountant.
Cheers.