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#23) Today, Litchfield Design purchased a piece of equipment for 107,500 dollars

ID: 2784557 • Letter: #

Question

#23) Today, Litchfield Design purchased a piece of equipment for 107,500 dollars that will be depreciated to 14,000 dollars over 17 years using straight-line depreciation. What would the after-tax cash flow be from the equipment sale if the equipment is sold in 15 years for 56,000 dollars and the tax rate is 10 percent?


#24) Today, Gomi Waste Disposal purchased a piece of equipment for 167,000 dollars that will be depreciated to 87,000 dollars over 5 years using straight-line depreciation. What would the after-tax cash flow be from the equipment sale if the equipment is sold in 7 years for 109,000 dollars and the tax rate is 25 percent?Question 24

Explanation / Answer

Answer to Question No. 23

Sale Value = $56,000

Depreciation Expense per year using Straight Line = (Cost - Salvage Value) / Useful Life
Depreciation Expense per year using Straight Line = (107,500 - 14,000) / 17
Depreciation per Year = $5,500
Book Value on the date of Sale = $107,500 - ($5,500 * 15)
Book Value on the date of Sale = $107,500 - $82,500
Book Value on the date of Sale = $25,000

After Tax Cash Flow = Sale Value - [(Sale Value - Book Value)* Tax Rate]
After Tax Cash Flow = $56,000 - [($56,000 - $25,000) * 10%]
After Tax Cash Flow = $56,000 - [$31,000 * 10%]
After Tax Cash Flow = $56,000 - $3,100
After Tax Cash Flow = $52,900

Answer to Question No. 24

Sale Value = $109,000
Book Value on the date of Sale = $87,000

After Tax Cash Flow = Sale Value - [(Sale Value - Book Value)* Tax Rate]
After Tax Cash Flow = $109,000 - [($109,000 - $87,000) * 25%]
After Tax Cash Flow = $109,000 - [$22,000 * 25%]
After Tax Cash Flow = $109,000 - $5,500
After Tax Cash Flow = $103,500