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An investment project costs $10,000 and has annual cash flows of $2,860 for six

ID: 2715875 • Letter: A

Question

An investment project costs $10,000 and has annual cash flows of $2,860 for six years.

  

What is the discounted payback period if the discount rate is zero percent? (Enter 0 if the project never pays back. Round your answer to 2 decimal places, e.g., 32.16.)

  

  

What is the discounted payback period if the discount rate is 4 percent? (Enter 0 if the project never pays back. Round your answer to 2 decimal places, e.g., 32.16.)

  

  

What is the discounted payback period if the discount rate is 21 percent? (Enter 0 if the project never pays back. Round your answer to 2 decimal places, e.g., 32.16.)

  

An investment project costs $10,000 and has annual cash flows of $2,860 for six years.

Explanation / Answer

In first case, If the discount pay back percent is 4, then the Pay back period is calculated as:

Discounted payback period

Years

0

If discount rate is 4%,

Year (1)

CF (2)

PV$1=1/(1+I) n (3)

Discounted Cash Flow (4) = (2) * (3)

Cumulative Discounted cash flow

0

-10,000

1.00000

-10000.0000

-10000.0000

1

2,860

0.96154

2750.0044

-7249.9956

2

2,860

0.92456

2644.2416

-4605.7540

3

2,860

0.88900

2542.5400

-2063.2140

4

2,860

0.85480

2444.7280

    381.5140

5

2,860

0.82193

2350.7198

    2732.2338

6

2,860

0.79031

2260.2866

  4992.5204

Discounted payback period = 3+ (-2063.2140/2444.7280) = 3+0.843 = 3.84 years

Discounted payback period

Years

3.84

If discount rate is 21%,

Year (1)

CF (2)

PV$1=1/(1+I) n (3)

Discounted Cash Flow (4) = (2) * (3)

Cumulative Discounted cash flow

0

-10,000

1.00000

-10,000

-10000.0000

1

2,860

0.82645

2363.5470

  -7636.4530

2

2,860

0.68301

1953.4086

-5683.0444

3

2,860

0.56447

1614.3842

-4068.6602

4

2,860

0.46651

1334.2186

-2734.4416

5

2,860

0.38554

1102.6444

-1631.7972

6

2,860

0.31863

0911.2818

    -720.5154

Discounted payback period = 0 years since the cumulative discounted cash flows shows negative value over the 6 years

Discounted payback period

Years

0

Discounted payback period

Years

0

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