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A company is evaluating three possible investments. Each uses the straightminus-

ID: 2493228 • Letter: A

Question

A company is evaluating three possible investments. Each uses the straightminus-line method of depreciation. Following informatin is provided by the comany:

                                            Project A                                                                   Project B                                Project C

Investment                         $228 comma 000$228,000                                      $50 comma 000$50                $228 comma000$228,000

Residual value                    0                                                                               20 comma 00020,000             28 comma 00028,000

Net cash flows:      

year 1                                  52 comma 00052,000                                                32 comma 00032,000            80 comma 00080,000

year 2                                  52 comma 00052,000                                                 23 comma 00023,000            50 comma 00050,000

year 3                                  52 comma 00052,000                                                  19 comma 00019,000             60 comma 00060, 000

year 4                                   52 comma 00052,000                                                   16 comma 00016,000            20 comma 00020,000

year 5                                    52 comma 00052,000                                                   0                                              0

what is the accouting rate of return for Projct B? (round your answer to two decimal places.)

A. 42.8642.86%

B. 26.4426.44%

C. 42.6342.63%

D. 40.8440.84%

Explanation / Answer

Project B

Annual Depreciation = (50000 - 20000) / 4 = $7500

Accounting Income

Year 1 = (32000 - 7500) = $24500

Year 2 = (23000 - 7500) = $15500

Year 3 = (19000 - 7500) = $11500

Year 4 = (16000 - 7500) = $8500

Average Annual Income = ($24500 + $15500 + $11500 + $8500) / 4 = $15000

Accounting Rate of Return = $15000 / $50000 = 30%

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