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The Ajax Corporation has an overhead crane that has an estimated remaining life

ID: 2760905 • Letter: T

Question

The Ajax Corporation has an overhead crane that has an estimated remaining life of 10 years. The crane can be sold now for $8,000. If the crane is kept in service, it must be overhauled immediately at a cost of $5,000.

Operating and maintenance costs will be $3,000 per year after the crane is overhauled. The overhauled crane will have zero MV at the end of the 8-year study period. A new crane will cost $20,000, will last for 8 years, and will have a $4,000 MV at that time. Operating and maintenance costs are $1,000 per year for the new crane. The company uses a before-tax interest rate of 10% per year in evaluating investment alternatives.

Should the company replace the old crane?

Explanation / Answer

Old Crane

The investment Value of Old Crane to the outsider of its current Market Value (MV) plus the overhauls's cost to keep the old crain running

Capital Investment =

=8000+5000

= $ 13,000

Anual OM = $ 3,000

Market Value at the end of the10 year = 0

NPV= 8000+5000+3000 (A/P, 10%,10)

    =13000+18433.68

=31433

Now if the company purchase new Machine

Company should puchase new crane because net cash outflow is low in new crane

company replace the old crane

Salvage Net
Cash Flow PV Factor
@ 10% 0 -20000 8000 -12000 1 -12000 1 -1000 -1000 0.909091 -909.091 2 -1000 -1000 0.826446 -826.446 3 -1000 -1000 0.751315 -751.315 4 -1000 -1000 0.683013 -683.013 5 -1000 -1000 0.620921 -620.921 6 -1000 -1000 0.564474 -564.474 7 -1000 -1000 0.513158 -513.158 8 -1000 -1000 0.466507 -466.507 9 -1000 -1000 0.424098 -424.098 10 -1000 4000 3000 0.385543 1156.63 11 -1000 -16602.4