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If a project costs $100,000 and is expected to return $25,000 annually, what is

ID: 2468169 • Letter: I

Question

If a project costs $100,000 and is expected to return $25,000 annually, what is the conventional payback period (PBP)? What is the discounted payback period (DPBP) at i=10%?

For the discounted payback period, you don't have to show me the table. You can use the following format to show me what's in the table:

Period 0, Cash Flow for Period 0, Cost of Fund for Period 0, Ending cash balance for Period 0;

Period 1, Cash Flow for Period 1, Cost of Fund for Period 1, Ending cash balance for Period1;

...

Period n (when you find the positive ending cash balance), Cash Flow for Period n, Cost of Fund for Period n, Ending cash balance for Period n.

Explanation / Answer

PBP Time Amount Cumulative                                                                                       -   (100,000.00)      (100,000.00)                                                                                  1.00        25,000.00         (75,000.00)                                                                                  2.00        25,000.00         (50,000.00)                                                                                  3.00        25,000.00         (25,000.00)                                                                                  4.00        25,000.00                          -                                                                                    5.00        25,000.00           25,000.00                                                                                  6.00        25,000.00           50,000.00                                                                                  7.00        25,000.00           75,000.00                                                                                  8.00        25,000.00         100,000.00                                                                                  9.00        25,000.00         125,000.00                                                                                10.00        25,000.00         150,000.00 PBP= 4 Years Discounted PBP Time Amount PVf@10% PV Cumulative                                                                                       -   (100,000.00)                      1.00                       (100,000.00)                       (100,000.00)                                                                                  1.00        25,000.00                      0.91                           22,727.27                         (77,272.73)                                                                                  2.00        25,000.00                      0.83                           20,661.16                         (56,611.57)                                                                                  3.00        25,000.00                      0.75                           18,782.87                         (37,828.70)                                                                                  4.00        25,000.00                      0.68                           17,075.34                         (20,753.36)                                                                                  5.00        25,000.00                      0.62                           15,523.03                           (5,230.33)                                                                                  6.00        25,000.00                      0.56                           14,111.85                              8,881.52                                                                                  7.00        25,000.00                      0.51                           12,828.95                           21,710.47                                                                                  8.00        25,000.00                      0.47                           11,662.68                           33,373.15                                                                                  9.00        25,000.00                      0.42                           10,602.44                           43,975.60                                                                                10.00        25,000.00                      0.39                              9,638.58                           53,614.18 PBP = 5 + 5,230.33/14,111.85 PBP = 5.37 Years Approx

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