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very common practice with expensive, high-tech equipment). The scanner costs $6,

ID: 2802125 • Letter: V

Question

very common practice with expensive, high-tech equipment). The scanner costs $6,000,000 and it would be n contamination, it will actually be completely valueless in three years. You can lease it for $2,087,000 per year for three years. Assume a 35 percent tax bracket. You can borrow at 6 percent before taxes. What is the NAL of the lease from the lessor's viewpoint? (Negative amount should be indicated by a minus sign. Do not round intermediate calculations and round your final answer to 2 decimal places. (e.g., 32.16) NAL

Explanation / Answer

Outflow for direct purchase in year 0 = $6,000,000
For calculating the present value of the lease payments, we consider the post tax cost of debt as the discounting rate.
here it is = 6(1-0.35) = 3.9%
By discounting for years 1-3 we get
Year 1 = 2087000 * 1/(1+0.39)^1 = $2,008,662
Year 2 = 2087000 * 1/(1+0.39)^2 = $1,933,265
Year 3 = 2087000 * 1/(1+0.39)^3 = $1,860,698
Bringing the present value to the sum $5,802,625

The net advantage to leasing (NAL) can be found by subtracting the lease PV from purchase value, which is
6000000 - 5802625 = $197,375