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Grady Corp is considering the purchase of a new piece of equipment. The equipmen

ID: 2460349 • Letter: G

Question

Grady Corp is considering the purchase of a new piece of equipment. The equipment costs $50,000, and will have a salvage value of $5,000 after nine years. Using the new piece of equipment will increase Grady's annual cash flows by $6,000. Grady has a hurdle rate of 12%. PV of Annuity (9 years, 12%) = 5.3282.   PV of (9 years, 12%) = 0.3606.

a. What is the present value of the increase in annual cash flows?
b. What is the present value of the salvage value?
c. What is the net present value of the equipment purchase?
d. Based on financial factors, should Grady purchase the equipment? Why?

Explanation / Answer

Solution-a

Present value of the increase in annual cash flows = $6,000*5.3282

Present value of the increase in annual cash flows = $31,969.20

Solution-b

Present value of the salvage value = $5,000*0.3606

Present value of the salvage value = $1,803

Solution-c

Net present value of the equipment purchase = $31,969.20+$1,803 -$50,000

Net present value of the equipment purchase = ($16,227.80)

Solution-d

No, Grady will not purchase the equipment because the Net Present value is negative.