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Campbell\'s Coffee Shop is trying to analyze a project that requires a $135,000

ID: 2729167 • Letter: C

Question

Campbell's Coffee Shop is trying to analyze a project that requires a $135,000 investment in fixed assets. When the project ends, those assets are expected to have an after-tax salvage value of $35,000. How should Campbell handle the $35,000 salvage value when computing the net present value of the project?

do not include in the net present value computation

reduce the cash outflow at time zero

add to cash inflow in the final year of the project

add to cash inflow in the year following the final year of the project

prorate and add to cash inflow over the life of the project

do not include in the net present value computation

reduce the cash outflow at time zero

add to cash inflow in the final year of the project

add to cash inflow in the year following the final year of the project

prorate and add to cash inflow over the life of the project

Explanation / Answer

The After Tax salvage value of the project assets is considered in NPV calculation and added to the cash flow in the final year of the project.

So correct option is the third one "add to cash inflow in the final year of the project"

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