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Tangee Company (TC) is considering the purchase of a new equipment to replace an

ID: 2639199 • Letter: T

Question

Tangee Company (TC) is considering the purchase of a new equipment to replace an existing one. The old equipment was purchased 5 years ago at a cost of $20,000, and it is being depreciated on a straight-line basis to a zero salvage value over a 10-year life. The current market value of the old equipment is $14,000. The new equipment, which falls into the MACRS 5-year class, has an estimated life of 5 years, it costs $30,000, and TC plans to sell the equipment at the end of the fifth year for $1,000. The new equipment is expected to generate before-tax cash savings of $3,000 per year. The company?s tax rate is 40 percent. TC?s WACC is 11 percent.

Explanation / Answer

Cost of new equipment c            30,000.00 BV of old equipment b            10,000.00 Salvage value of old equipment s            14,000.00 Tax t                       0.40 Total Cash outflow c-s+t*(s-b)            17,600.00 X New Equipment Value            30,000.00 Depreciation d              6,000.00 Before tax saving              3,000.00 Cash Saving Per year Before tax saving *(1-t)+td WACC                       0.11 Depriciation according to MACRS                    1                             2                  3                  4                  5 20% 32% 19% 12% 11% 6% Depriciation according to MACRS 6000.00 9600.00 5700.00 3600.00 3300.00 1800.00 Years                    1                             2                  3                  4                  5 Cash flows      4,200.00              5,640.00    4,080.00    3,240.00    3,120.00    2,520.00 PV of cash flows      3,783.78              4,577.55    2,983.26    2,134.29    1,851.57 Sum of PV of cash flow    15,330.45 Cash from sale of equipment S-t*(S-B)                  600.00 Salvage value of new equipment S              1,000.00 BV of New equipment B                           -   Total Cash Inflow            15,930.45 Y NPV Y-X NPV            (1,669.55) Since NPV is -ve firm should not replace equipment

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