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Primera Banco is evaluating two capital investment proposals for a drive-up ATM

ID: 2471374 • Letter: P

Question

Primera Banco is evaluating two capital investment proposals for a drive-up ATM kiosk, each requiring an investment of $236,000 and each with an eight-year life and expected total net cash flows of $472,000. Location 1 is expected to provide equal annual net cash flows of $59,000, and Location 2 is expected to have the following unequal annual net cash flows:

Determine the cash payback period for both location proposals.

Year 1 $92,000 Year 2 68,000 Year 3 45,000 Year 4 31,000 Year 5 83,000 Year 6 66,000 Year 7 47,000 Year 8 40,000

Explanation / Answer

Year

CashFlow

Cum Cash Flow

                        - 0

          (236,000)

                 (236,000)

                          1

               92,000

                 (144,000)

                          2

               68,000

                   (76,000)

                          3

               45,000

                   (31,000)

                          4

               31,000

                               -  

                          5

               83,000

                     83,000

                          6

               66,000

                   149,000

                          7

               47,000

                   196,000

                          8

               40,000

                   236,000

Payback period = 3 years

Year

CashFlow

Cum Cash Flow

                        - 0

          (236,000)

                 (236,000)

                          1

               59,000

                 (177,000)

                          2

               59,000

                 (118,000)

                          3

               59,000

                   (59,000)

                          4

               59,000

                               -  

                          5

               59,000

                     59,000

                          6

               59,000

                   118,000

                          7

               59,000

                   177,000

                          8

               59,000

                   236,000

Payback period = 3 years

Year

CashFlow

Cum Cash Flow

                        - 0

          (236,000)

                 (236,000)

                          1

               92,000

                 (144,000)

                          2

               68,000

                   (76,000)

                          3

               45,000

                   (31,000)

                          4

               31,000

                               -  

                          5

               83,000

                     83,000

                          6

               66,000

                   149,000

                          7

               47,000

                   196,000

                          8

               40,000

                   236,000

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