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8. Replacement analysis Aa Aa Green Moose Industries is a company that produces

ID: 2787087 • Letter: 8

Question

8. Replacement analysis Aa Aa Green Moose Industries is a company that produces iWidgets, among several other products. Suppose that Green Moose Industries considers replacing its old machine used to make iWidgets with a more efficient one, which would cost $1,800 and require $250 annually in operating costs except depreciation. After-tax salvage value of the old machine is $600, while its annual operating costs except depreciation are $1,100. Assume that, regardless of the age of the equipment, Green Moose Industries's sales revenues are fixed at $3,500 and depreciation on the old machine is $600. Assume also that the tax rate is 40% and the project's risk-adjusted cost of capital, r, is the same as weighted average cost of capital (WACC) and equals 10% , and they are constant over four Based on the data, net cash flows (NCFs) before replacement are years Although Green Moose Industries's NCFs before replacement are the same over the 4-year period, its NCFs after replacement vary annually. The following table shows depreciation rates over four years Year 1 Year 2 Year 3 Year 4 Depreciation rates 33.33% 44.45% 14.81% 7.41% Complete the following table and calculate incremental cash flows in each year. Hint: Round your answers to the nearest dollar and remember to enter a minus sign if the calculated value is negative Year O Year 1 Year 2 Year 3 Year 4 New machine cost After-tax salvage value, old machine Sales revenues Operating costs except depreciation Operating income After-tax operating income Net cash flows after replacement (adding back depreciation) Incremental Cash Flows $1,800 $600 $3,500 $250 $3,500 $250 $3,500 $250 $3,500 $250

Explanation / Answer

cost of machine

Depreciation rate

annual depreciation

Net cash flow before replacement

1800

33.33%

599.94

sales revenue

3500

1800

44.45%

800.1

less operating cost

1100

1800

14.81%

266.58

less depreciation

600

1800

7.41%

133.38

operating profit

1800

less tax 40%

720

after tax cash flow

1080

add depreciation

600

Net cash flow before replacement

1680

Year

0

1

2

3

4

New machine cost

-1800

after tax salavge value of old machine

-600

sales revenue

3500

3500

3500

3500

less operating cost except depreciation

250

250

250

250

less depreciation

599.94

800.1

266.58

133.38

operating profit

2650.06

2449.9

2983.42

3116.62

less tax 40%

1060.024

979.96

1193.368

1246.648

after tax profit

1590.036

1469.94

1790.052

1869.972

add depreciation

599.94

800.1

266.58

133.38

net cash flow after replacement

-2400

2189.976

2270.04

2056.632

2003.352

Incremental operating cash flow = net cash flow after replacement -net cash flow before replacement

-2400

509.976

2270.04

2056.632

2003.352

cost of machine

Depreciation rate

annual depreciation

Net cash flow before replacement

1800

33.33%

599.94

sales revenue

3500

1800

44.45%

800.1

less operating cost

1100

1800

14.81%

266.58

less depreciation

600

1800

7.41%

133.38

operating profit

1800

less tax 40%

720

after tax cash flow

1080

add depreciation

600

Net cash flow before replacement

1680

Year

0

1

2

3

4

New machine cost

-1800

after tax salavge value of old machine

-600

sales revenue

3500

3500

3500

3500

less operating cost except depreciation

250

250

250

250

less depreciation

599.94

800.1

266.58

133.38

operating profit

2650.06

2449.9

2983.42

3116.62

less tax 40%

1060.024

979.96

1193.368

1246.648

after tax profit

1590.036

1469.94

1790.052

1869.972

add depreciation

599.94

800.1

266.58

133.38

net cash flow after replacement

-2400

2189.976

2270.04

2056.632

2003.352

Incremental operating cash flow = net cash flow after replacement -net cash flow before replacement

-2400

509.976

2270.04

2056.632

2003.352

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