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Big Sky Mining Company must install $1.5 million of new machinery in its Nevada

ID: 2764958 • Letter: B

Question

Big Sky Mining Company must install $1.5 million of new machinery in its Nevada mine. It can obtain a bank loan for 100% of the purchase price, or it can lease the machinery. Assume that the following facts apply:

The machinery falls into the MACRS 2-year class.

Under either the lease or the purchase, Big Sky must pay for insurance, property taxes, and maintenance.

The firm’s tax rate is 40%.

The loan would have an interest rate of 15%.

The lease terms call for $400,000 payments at the end of each of the next 4 years.

Assume that Big Sky Mining has no use for the machine beyond the expiation of the lease, the machine has an estimated residual value of   $250,000 at the end of the 4th year.

What is the NAL of the lease? Answer by competing the following worksheet template.

NPV LEASE ANALYSIS Year After-tax cash flows from leasing Lease payment Tax savings from lease Net cash flow PV cost of leasing at 9%

Explanation / Answer

ANS;

NAL of the lease = $90,067