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M11-5 Calculating Net Present Value [LO 11-3] Citrus Company is considering a pr

ID: 2526201 • Letter: M

Question

M11-5 Calculating Net Present Value [LO 11-3]

Citrus Company is considering a project that has estimated annual net cash flows of $35,145 for eight years and is estimated to cost $165,000. Citrus’s cost of capital is 6 percent.
   

Determine the net present value of the project. (Future Value of $1, Present Value of $1, Future Value Annuity of $1, Present Value Annuity of $1.) (Use appropriate factor(s) from the tables provided. Negative amount should be indicated by a minus sign. Round your final answer to 2 decimal places.)

  

Explanation / Answer

Calculation of net present value: Time PVF @6% Amount PV                -                  1.00                                              -1,65,000.00                              -1,65,000.00           1.00           0.9434                                                    35,145.00                                   33,155.66           2.00           0.8900                                                    35,145.00                                   31,278.92           3.00           0.8396                                                    35,145.00                                   29,508.42           4.00           0.7921                                                    35,145.00                                   27,838.13           5.00           0.7473                                                    35,145.00                                   26,262.39           6.00           0.7050                                                    35,145.00                                   24,775.84           7.00           0.6651                                                    35,145.00                                   23,373.43           8.00           0.6274                                                    35,145.00                                   22,050.41                                   53,243.20 Net present value is $53243.20