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M12-15. NPV and IRR: Equal Annual Net Cash Inflows Kailey James Company is evalu

ID: 2560811 • Letter: M

Question

M12-15. NPV and IRR: Equal Annual Net Cash Inflows Kailey James Company is evaluating a capital expenditure proposal that requires an initial investment of $14,900, has predicted cash inflows of $4,000 per year for 12 years, and has no salvage value. Required a. Using a discount rate of 14 percent, determine the net present value of the investment proposal b. Determine the proposal's internal rate of return. (Refer to Appendix 12B if you use the table approach.) c. What discount rate would produce a net present value of zero?

Explanation / Answer

Initial Investment = $14,900

Cash inflows annually = $4,000

Time Period = 12 years

Salvage Value = 0

a. PV of cash flows = 4,000 * PVAF(14% for 12 years) = 4,000 * 5.6603 = 22,641.20

NPV = 22,641.20 - 14,900 = $7,741.20

b. Internal Rate of Return factor = Net investment / Annual cashflows

= 14,900 / 4,000 = 3.725

Look for 3.725 in PV annuity tables for 12 years. It comes out to 25%. So the IRR is 25%

c. For NPV to be zero, present value of cash inflows should be equal to cash outflows. This is possible only at a discount rate equal to IRR. So,discount rate of 25% would produce a Net Present Value of zero.