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X Company must decide whether to continue using its current equipment or replace

ID: 2575334 • Letter: X

Question

X Company must decide whether to continue using its current equipment or replace it with new, more efficient equipment. The following information is available for the current and new equipment:

Maintenance work will be necessary on the current equipment in Year 3, costing $2,500. The current equipment will last for 6 more years; the life of the new equipment is also 6 years. Assuming a discount rate of 8%, what is the net present value of replacing the current equipment?

I tried:

Net Present value of continuing old equipment is less than replacing equipment. So they should not replace equipment

($299,951)

Current equipment    Current sales value $5,000    Final sales value 4,000    Operating costs 65,000 New equipment    Purchase cost $48,000    Final sales value 6,500    Operating cost savings 8,500 Present Value of $1.00 10% | 1196 | 1290 Pe riod 3% 4% 5% 6% 7% 8% 9% | 0.971 0.962 0.952 0.943 0.935 0.926 0.9170.909 0.901 0.893 0.943 0.925 0.9070.890 0.873 0.857 0.842 0.826 0.812 0.797 0.915 0.8890.8640.840 0.816 0.794 0.772 0.751 0.731 0.712 0.888 0.855 0.823 0.792 0.763 0.7350.708 0.683 0.659 0.636 3 4 5 6 0.863 0.822 0.784 0.747 0.713 0.681 0.650 0.621 0.593 0.567 0.837 0.790 0.746 0.705 0.666 0.630 0.596 0.564 0.535 0.507 0.813 0.7600.711 0.665 0.623 0.583 0.5470.513 0.482 0.452 8 0.789 0.731 0.677 0.627 0.582 0.5400.502 0.467 0.434 0.404 Present Value of an Annuity of $1.00 10% | 1196 | 1290 riod 3% | 390 4% 5% 6% 9% 7% 8% 0.971 0.962 0.952 0.943 0.935 0.926 0.9170.909 0.901 0.893 1.913 1.8861.8591.833 1.808 1.783 1.7591.7361.713 1.690 2.829 2.775 2.723 2.673 2.624 2.577 2.531 2.487 2.444 2.402 3.717 3.630 3.546 3.465 3.387 3.312 3.240 3.170 3.102 3.037 4.580 4.452 4.329 4.212 4.100 3.993 3.890 3.791 3.696 3.605 5.417 5.242 |5.0764.9174.7674.623 4.486 4.355 4.231 4.111 6.230 6.002 5.786 5.582 5.389 5.206 5.033 4.868 4.712 4.564 7.020 6.733 6.463 6.210 5.971 5.747 5.535 5.335 5.146 4.968 3 4 5 6 8

Explanation / Answer

purchase cost

48000

less sales value

5000

initial investment

43000

Year

annual operating saving

maintenance

net annual savings

1

8500

8500

7870.37

2

8500

8500

7287.38

3

8500

2500

6000

4762.993

4

8500

8500

7265.836

5

8500

8500

5784.957

6

8500+6500

15000

9452.544

sum of present value of net annual savings

42424.08

less sum of present value of cash outflow

43000

Net present value

-575.919

purchase cost

48000

less sales value

5000

initial investment

43000

Year

annual operating saving

maintenance

net annual savings

1

8500

8500

7870.37

2

8500

8500

7287.38

3

8500

2500

6000

4762.993

4

8500

8500

7265.836

5

8500

8500

5784.957

6

8500+6500

15000

9452.544

sum of present value of net annual savings

42424.08

less sum of present value of cash outflow

43000

Net present value

-575.919