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You a working on a bid to build two city parks a year for the next three years.

ID: 2764935 • Letter: Y

Question

You a working on a bid to build two city parks a year for the next three years. This project requires the purchase of $150,000 of equipment that will be depreciated straight-line to zero value over the life of the project. The equipment can be sold at the end of the project for $30,000. You will also need $20,000 in net working capital for the duration of the project. The fixed costs will be $25,000 a year and the variable costs will be $100,000 per park. Your required rate of return is 15% and your tax rate is 35%. What is the minimal amount you should bid per park? Explain.

Explanation / Answer

Calculation of minimal amount to bid per park:

Year 0

Year 1

Year 2

Year 3

Cost of Equipment

$150,000.00

Less: Tax Saving on Depreciation :

Depreciation Per year = (Cost - Salvage value ) / Life

= (150000- 0) / 3 = 50000

Tax Saving on Depreciation = 50000*35% =

$ (17,500.00)

$ (17,500.00)

$ (17,500.00)

Less: Sale value of Equipment (Net of rax) = 30000* (1-35%)

$ (19,500.00)

Add: Net Working Capital Investment

$ 20,000.00

Less: Net Working Capital Release

$ (20,000.00)

Add: Fixed Costs (Net of Tax) = 25000* (1-35%)

$ 16,250.00

$ 16,250.00

$ 16,250.00

Add: Variable Costs (Net of Tax) = 100000*2* (1-35%)

$130,000.00

$130,000.00

$130,000.00

Net Cash Flows (CF)

$170,000.00

$128,750.00

$128,750.00

$ 89,250.00

PV of $ 1 (15%) (PVF)

1.00000

0.86957

0.75614

0.65752

Present value = CF*PVF

$170,000.00

$111,956.52

$ 97,353.50

$ 58,683.32

Minimum Bid = Sum of Present value (For two Parks)

$437,993.34

Minimum Bid per Park = 437993.34 / 2 =

$218,996.67

Calculation of minimal amount to bid per park:

Year 0

Year 1

Year 2

Year 3

Cost of Equipment

$150,000.00

Less: Tax Saving on Depreciation :

Depreciation Per year = (Cost - Salvage value ) / Life

= (150000- 0) / 3 = 50000

Tax Saving on Depreciation = 50000*35% =

$ (17,500.00)

$ (17,500.00)

$ (17,500.00)

Less: Sale value of Equipment (Net of rax) = 30000* (1-35%)

$ (19,500.00)

Add: Net Working Capital Investment

$ 20,000.00

Less: Net Working Capital Release

$ (20,000.00)

Add: Fixed Costs (Net of Tax) = 25000* (1-35%)

$ 16,250.00

$ 16,250.00

$ 16,250.00

Add: Variable Costs (Net of Tax) = 100000*2* (1-35%)

$130,000.00

$130,000.00

$130,000.00

Net Cash Flows (CF)

$170,000.00

$128,750.00

$128,750.00

$ 89,250.00

PV of $ 1 (15%) (PVF)

1.00000

0.86957

0.75614

0.65752

Present value = CF*PVF

$170,000.00

$111,956.52

$ 97,353.50

$ 58,683.32

Minimum Bid = Sum of Present value (For two Parks)

$437,993.34

Minimum Bid per Park = 437993.34 / 2 =

$218,996.67