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use ONLY THE SAME TABLE FORMAT given as above. remember netcash flow for year 6

ID: 2594593 • Letter: U

Question

use ONLY THE SAME TABLE FORMAT given as above. remember netcash flow for year 6 is 182000, calculate npv. for lease option pv for year 6 is missing please complete and find out the missing numbers. remember to use only the table format as above.

340P Question 4 (12 Marks) heavy duty truck for six months from 1 st Januar Laf reqpuits Neny duty truck for six months from Ist January. Baxedon e or lease the truck following information, advise the coher to purchase or lease the Data: . The truck can be purchased new for $200,000 and has an effective life of five years . Resale value of the truck at the end of the six months is estimated at $160,000 . If purchased, the annual insurance premium for the truck would be $12,000 payable in advance. If sold prior to the end of the twelve months, a proportionate refund would be obtained. At the end of the fourth month a general overhaul would cost $7,000. Monthly Repairs& Maintenance during the first three months would cost $1,000 per month. No R&M; in the fourth month due to overhaul but subsequent monthly costs to be $2,000 per month. . The company tax rate is 30%. The company's cost ofcapital is 12% p. a. A leasing contract is considered whereby the monthly lease payments of S12,000 are payable at the commencement of each month for the six months. . All tax effects are in June If the truck is leased, the insurance, repairs and maintenance and general overhaul would be paid by the lessor. . Depreciation to be calculated on a straight line basis.

Explanation / Answer

Computation of present value of Lease:

months

0

1

2

3

4

5

6

Cash flows

         (12,000)

         (12,000)

         (12,000)

         (12,000)

         (12,000)

         (12,000)

         21,600

discounting factor at 1% per month

                      1

         0.99010

         0.98030

         0.97059

         0.96098

         0.95147

       0.94205

PV of cash flows

         (12,000)

   (11,881.19)

   (11,763.55)

   (11,647.08)

   (11,531.76)

   (11,417.59)

   20,348.18

NPV

         (49,893)


Month 6 cash flows are: tax benefit by lease payments = 12,000*6months = 72,000
Tax benefit = 72,000*30% = 21,600

months

0

1

2

3

4

5

6

Cash flows

         (12,000)

         (12,000)

         (12,000)

         (12,000)

         (12,000)

         (12,000)

         21,600

discounting factor at 1% per month

                      1

         0.99010

         0.98030

         0.97059

         0.96098

         0.95147

       0.94205

PV of cash flows

         (12,000)

   (11,881.19)

   (11,763.55)

   (11,647.08)

   (11,531.76)

   (11,417.59)

   20,348.18

NPV

         (49,893)