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A corporation s considering a capital investment. The exhibit would cost $221,47

ID: 2528417 • Letter: A

Question

A corporation s considering a capital investment. The exhibit would cost $221,476 and would have a 12 year useful life. Salvage is $61,600. It would increase cash flows by $29,100. The company's borrowing rate is 8 percent. The cost of capital is 10 percent what is the net present value? A corporation s considering a capital investment. The exhibit would cost $221,476 and would have a 12 year useful life. Salvage is $61,600. It would increase cash flows by $29,100. The company's borrowing rate is 8 percent. The cost of capital is 10 percent what is the net present value?

Explanation / Answer

Year

Cash Flow (C)

Calculation of PV Factor

PV Factor @ 10 % (F)

PV(=C x F)

0

($221,476)

1/(1+0.1)^0

1

($221,476.0000)

1

$ 29,100

1/(1+0.1)^1

0.909090909

$26,454.5455

2

$ 29,100

1/(1+0.1)^2

0.826446281

$24,049.5868

3

$ 29,100

1/(1+0.1)^3

0.751314801

$21,863.2607

4

$ 29,100

1/(1+0.1)^4

0.683013455

$19,875.6916

5

$ 29,100

1/(1+0.1)^5

0.620921323

$18,068.8105

6

$ 29,100

1/(1+0.1)^6

0.56447393

$16,426.1914

7

$ 29,100

1/(1+0.1)^7

0.513158118

$14,932.9012

8

$ 29,100

1/(1+0.1)^8

0.46650738

$13,575.3648

9

$ 29,100

1/(1+0.1)^9

0.424097618

$12,341.2407

10

$ 29,100

1/(1+0.1)^10

0.385543289

$11,219.3097

11

$ 29,100

1/(1+0.1)^11

0.350493899

$10,199.3725

12

$ 90,700

1/(1+0.1)^12

0.318630818

$28,899.8152

NPV

($3,569.9096)

Cash flow in year 12th = Annual cash flow + salvage value = $ 29,700 + $ 61,000 = $ 90.700

Net present value of investment is - $ 3,569.91

Year

Cash Flow (C)

Calculation of PV Factor

PV Factor @ 10 % (F)

PV(=C x F)

0

($221,476)

1/(1+0.1)^0

1

($221,476.0000)

1

$ 29,100

1/(1+0.1)^1

0.909090909

$26,454.5455

2

$ 29,100

1/(1+0.1)^2

0.826446281

$24,049.5868

3

$ 29,100

1/(1+0.1)^3

0.751314801

$21,863.2607

4

$ 29,100

1/(1+0.1)^4

0.683013455

$19,875.6916

5

$ 29,100

1/(1+0.1)^5

0.620921323

$18,068.8105

6

$ 29,100

1/(1+0.1)^6

0.56447393

$16,426.1914

7

$ 29,100

1/(1+0.1)^7

0.513158118

$14,932.9012

8

$ 29,100

1/(1+0.1)^8

0.46650738

$13,575.3648

9

$ 29,100

1/(1+0.1)^9

0.424097618

$12,341.2407

10

$ 29,100

1/(1+0.1)^10

0.385543289

$11,219.3097

11

$ 29,100

1/(1+0.1)^11

0.350493899

$10,199.3725

12

$ 90,700

1/(1+0.1)^12

0.318630818

$28,899.8152

NPV

($3,569.9096)

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