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LEE Corporation intends to purchase equipment for $1,500,000. The equipment has

ID: 2665926 • Letter: L

Question

LEE Corporation intends to purchase equipment for $1,500,000. The equipment has a 5-year useful life and will be depreciated on a straight-line basis. Addition of the equipment requires additional working capital of $20,000. The $20,000 is expected to be recaptured at the end of the project. LEE’s marginal tax rate is 40%. Use of the equipment is expected to change the company’s reported EBIT by $600,000 in year one, $700,000 in year two, $550,000 in year three, $200,000 in year four, and $100,000 in year five. Due to changing market conditions, the equipment did have a salvage value of $100,000 at the end of year five.

please show how to calculate free cash flow years 1-4, initial outlay, terminal cash flow, internal rate of return and the net present value if the risk-adjusted discount rate is 20%.

Explanation / Answer

Initial outlay

Initial outlay

Cost of the asset

1500000

Additional working capital

20000

Total Initial Outlay

$1,520,000

Calculation of depreciation

Depreciation

=( Cost of the asset - Salvage value) /life time

= (1520000 - 20000)/5

= 1500000 / 5

= $300000

Free Cash flow 1-4 years

1st year Free Cash flow

EBIT

600000

Less: Tax 40%(600000*40%)

240000

360000

Add: Depreciation

300000

Free Cash Flow

$660,000

2nd year Free Cash flow

EBIT

700000

Less: Tax 40%(700000*40%)

280000

420000

Add: Depreciation

300000

Free Cash Flow

$720,000

3rd year Free Cash flow

EBIT

550000

Less: Tax 40%(550000*40%)

220000

330000

Add: Depreciation

300000

Free Cash Flow

$630,000

4th year Free Cash flow

EBIT

200000

Less: Tax 40%(200000*40%)

80000

120000

Add: Depreciation

300000

Free Cash Flow

$420,000

Irr where Npv = zero

NPV = cash inflows – Cash out flows

Note:-

As you should not ask more then one question in single post we should not provide answer but I provide first two questions and some hints for remaining Thankyou.

Initial outlay

Cost of the asset

1500000

Additional working capital

20000

Total Initial Outlay

$1,520,000