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Pad * 90%. 12:01 PM ezto.mheducation.com Linda\'s Luxury Travel (LLT) is conside

ID: 2530928 • Letter: P

Question

Pad * 90%. 12:01 PM ezto.mheducation.com Linda's Luxury Travel (LLT) is considering the purchase of two Hummer limousines. Various information about the proposed investment follows $1,800,000 Initial investment (2 limos) Useful life Salvage value Annual net income generated LLT's cost of capital 10 years $140,000 180,000 15% Assume straight line depreciation method is used Required Help LLT evaluate this project by calculating each of the following 1. Accounting rate of return. (Round your percentage answer to 1 decimal place.) unting Rate of Return 2. Payback period. (Round your answer to 2 decimal places.) Payback Period Years 2 decimal places required 3. Net present value. (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. Do not round intermediate calculations. Cash Outflows and negative amounts should be indicated by a minus sign. Round your "Present Values" to the nearest whole dollar amount.)

Explanation / Answer

1. Accounting rate of return = 10%

Accounting Rate of return = (Net Income / Initial Investments) * 100

Depreciation = ($18,00,000 - $1,40,000) / 10 Years = $1,66,000

Cash Flow = Net Income + Depreciation

                   = $1,80,000 + $1,66,000

                   = $3,46,000 per year

Accounting Rate of return       = ($1,80,000 / $18,00,000) * 100

                                                = 10%

2. Payback period = 5.20 Years

= Initial Investment / cash flow

= $18,00,000 / $3,46,000

= 5.20 Years

3.Net Present Value

Cash flow (Beginning of the year)

$18,00,000

N

0

I

15%

Present Value

$18,00,000

Cash flow(For next 10 years)

$346000

N

10

I

15%

Table Factor

5.0187

Present Value

$17,36,470

Cash flow(For 10th years)

$140000

N

10

I

15%

Table Factor

0.2472

Present Value

34608

Total Net Present Value

($28,922) Negative

4. “IRR Will be Less than 15%”

Cash flow (Beginning of the year)

$18,00,000

N

0

I

15%

Present Value

$18,00,000

Cash flow(For next 10 years)

$346000

N

10

I

15%

Table Factor

5.0187

Present Value

$17,36,470

Cash flow(For 10th years)

$140000

N

10

I

15%

Table Factor

0.2472

Present Value

34608

Total Net Present Value

($28,922) Negative