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Cash Payback Period Primera Banco is evaluating two capital investment proposals

ID: 2579282 • Letter: C

Question

Cash Payback Period

Primera Banco is evaluating two capital investment proposals for a drive-up ATM kiosk, each requiring an investment of $164,000 and each with an eight-year life and expected total net cash flows of $328,000. Location 1 is expected to provide equal annual net cash flows of $41,000, and Location 2 is expected to have the following unequal annual net cash flows:

20,000

Determine the cash payback period for both location proposals.

Year 1 $74,000 Year 2 56,000 Year 3 34,000 Year 4 52,000 Year 5 39,000 Year 6 30,000 Year 7 23,000 Year 8

20,000

Determine the cash payback period for both location proposals.

Location 1 Select 1 2 3 4 5 6 7 8 years Location 2 Select 1 2 3 4 5 6 7 8 years

Explanation / Answer

Payback period is the time it takes for a project to return the initial capital, Payback period is different than discounted payback in which cash flows are discounted first with required rate of return/discount rate, in payback period method cash flows are not discounted.

Cash payback period = Total initial investment/annual return

Location 1 has equal return so calculating payback is easy for it

Cash payback period = 164000/41000 = 4 years

Location 2 has unequal cash inflow so calculating cash payback is tricky, pls refer below

Year

Cash Inflow

Cumulative cash flow

1

74000

74000

2

56000

130000

3

34000

164000

4

52000

216000

5

39000

255000

6

30000

285000

7

23000

308000

8

20000

328000

At the end of year 3 initial investment of 164000 will be recovered.

So payback of location 2 is 3 years.

It is advisable to select location 2 because it has shorter payback period.

Hope that helps, pls comment if u have any further query.

Year

Cash Inflow

Cumulative cash flow

1

74000

74000

2

56000

130000

3

34000

164000

4

52000

216000

5

39000

255000

6

30000

285000

7

23000

308000

8

20000

328000

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