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Dallas Cowboys wide receiver John Young will earn either $11,406,000 over 12 yea

ID: 2736212 • Letter: D

Question

Dallas Cowboys wide receiver John Young will earn either $11,406,000 over 12 years or $8,600,000 over 6 years. Young must declare which plan he prefers. The $11 million dollar package is deferred through the year 2017, while the non-deferred arrangement ends after the 2011 season. Regardless of which plan is chosen, Young will be playing through the 2011 season. The details of the two plans are given below. Write the assumptions on the planning horizon.

Year     Deferred           NonDeferred

2006   $2,000,000.00     $2,000,000.00

2007 $566,000.00          $900,000.00

2008 $920,000.00           $1,000,000.00

2009 $930,000.00    $1,225,000.00

2010 $740,000.00            $1,500,000.00

2011 $740,000.00            $1,975,000.00

2012 $740,000.00        

2013 $790,000.00

2014 $540,000.00

2015 $1,040,000.00

2016 $1,140,000.00

2017 $1,260,000.00

         $11,406,000.00     $8,600,000.00

Young’s TVOM is 6%. Based on PW, FW and AW find the best plan for John Young. (Year 2006 is EOY=0)

Explanation / Answer

Deferred Plan

Year

Deferred

P/V Factor

F/V factor

A/F factor

PW = Amount x P/V Factor

FW = Amount x F/V factor

AW = Amount x A/F factor

2006

$2,000,000.00

0.943

2.0122

1

$1,886,000.00

$4,024,400.00

$2,000,000.00

2007

$566,000.00

0.89

1.8983

0.4854

$503,740.00

$1,074,437.80

$274,736.40

2008

$920,000.00

0.84

1.7908

0.3141

$772,800.00

$1,647,536.00

$288,972.00

2009

$930,000.00

0.792

1.6895

0.2286

$736,560.00

$1,571,235.00

$212,598.00

2010

$740,000.00

0.747

1.5938

0.1774

$552,780.00

$1,179,412.00

$131,276.00

2011

$740,000.00

0.705

1.5036

0.1434

$521,700.00

$1,112,664.00

$106,116.00

2012

$740,000.00

0.665

1.4185

0.1191

$492,100.00

$1,049,690.00

$88,134.00

2013

$790,000.00

0.627

1.3382

0.101

$495,330.00

$1,057,178.00

$79,790.00

2014

$540,000.00

0.592

1.2625

0.087

$319,680.00

$681,750.00

$46,980.00

2015

$1,040,000.00

0.558

1.191

0.0759

$580,320.00

$1,238,640.00

$78,936.00

2016

$1,140,000.00

0.527

1.1236

0.0668

$600,780.00

$1,280,904.00

$76,152.00

2017

$1,260,000.00

0.497

1.06

0.0593

$626,220.00

$1,335,600.00

$74,718.00

$11,406,000.00

$8,088,010.00

$17,253,446.80

$3,458,408.40

Non-deferred Plan

Year

Non deferred

P/V Factor

F/V factor

A/F factor

PW = Amount x P/V Factor

FW = Amount x F/V factor

AW = Amount x A/F factor

2006

$2,000,000.00

0.943

1.4185

1

$1,886,000.00

$2,837,000.00

$2,000,000.00

2007

$900,000.00

0.89

1.3382

0.4854

$801,000.00

$1,204,380.00

$436,860.00

2008

$1,000,000.00

0.84

1.2625

0.3141

$840,000.00

$1,262,500.00

$314,100.00

2009

$1,225,000.00

0.792

1.191

0.2286

$970,200.00

$1,458,975.00

$280,035.00

2010

$1,500,000.00

0.747

1.1236

0.1774

$1,120,500.00

$1,685,400.00

$266,100.00

2011

$1,975,000.00

0.705

1.06

0.1434

$1,392,375.00

$2,093,500.00

$283,215.00

$8,600,000.00

$7,010,075.00

$10,541,755.00

$3,580,310.00

Based on above calculation, the 12 year plan should be accepted when using PW and FW method, which the non-deferred plan should be accepted when using AW method.

Deferred Plan

Year

Deferred

P/V Factor

F/V factor

A/F factor

PW = Amount x P/V Factor

FW = Amount x F/V factor

AW = Amount x A/F factor

2006

$2,000,000.00

0.943

2.0122

1

$1,886,000.00

$4,024,400.00

$2,000,000.00

2007

$566,000.00

0.89

1.8983

0.4854

$503,740.00

$1,074,437.80

$274,736.40

2008

$920,000.00

0.84

1.7908

0.3141

$772,800.00

$1,647,536.00

$288,972.00

2009

$930,000.00

0.792

1.6895

0.2286

$736,560.00

$1,571,235.00

$212,598.00

2010

$740,000.00

0.747

1.5938

0.1774

$552,780.00

$1,179,412.00

$131,276.00

2011

$740,000.00

0.705

1.5036

0.1434

$521,700.00

$1,112,664.00

$106,116.00

2012

$740,000.00

0.665

1.4185

0.1191

$492,100.00

$1,049,690.00

$88,134.00

2013

$790,000.00

0.627

1.3382

0.101

$495,330.00

$1,057,178.00

$79,790.00

2014

$540,000.00

0.592

1.2625

0.087

$319,680.00

$681,750.00

$46,980.00

2015

$1,040,000.00

0.558

1.191

0.0759

$580,320.00

$1,238,640.00

$78,936.00

2016

$1,140,000.00

0.527

1.1236

0.0668

$600,780.00

$1,280,904.00

$76,152.00

2017

$1,260,000.00

0.497

1.06

0.0593

$626,220.00

$1,335,600.00

$74,718.00

$11,406,000.00

$8,088,010.00

$17,253,446.80

$3,458,408.40