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($9,440) ($1,096) $5,992 ($16,152) ($26,410) Answer computed: Morrison Industria

ID: 2788747 • Letter: #

Question

($9,440)

($1,096)

$5,992

($16,152)

($26,410)

Answer computed:

Morrison Industrial Tool can either lease or buy some equipment. The lease payments will be $9,000 a year. The purchase price is $31,000. The equipment has a 3-year life after which time it is expected to have a resale value of $4,000. The firm uses straight-line depreciation, borrows money at 10 percent and has a 33 percent tax rate. What is the incremental cash flow for year 1 if the company decides to lease the equipment rather than purchase it?

($9,440)

($1,096)

$5,992

($16,152)

Explanation / Answer

A. ($9,440)

The incremental cash flow for year 1 if the company decides to lease the equipment rather than purchase it is:

CF1 = -1 {[$9,000 (1 - 0.33)] + [($31,000/3) (0.33)]}

= -$9,440