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An investment has an installed cost of $527630. The cash flows over the four-yea

ID: 2817545 • Letter: A

Question

An investment has an installed cost of $527630. The cash flows over the four-year life of the investment are projected to be $212,200, $243,800, $203,500, and $167,410, respectively. a. If the discount rate is zero, what is the NPV? (Do not round intermediate calculations.) b. If the discount rate is infinite, what is the NPV? (A negative answer should be indicated by a minus sign. Do not round intermediate calculations.) c. At what discount rate is the NPV just equal to zero? (Do not round intermediate calculations and enter your answer as a percent rounded to 2 decimal places, e.g. 32.16.) a. NPV b. NPV C. IRR

Explanation / Answer


a.

NPV = $299,280.00

Discount rate = R =

0.0000%

Present Values (PV)

Year

Cash flows

Discount factor or PV factors = Df = 1/(1+R)^Year

PV of cash flows = Cash flows x Df

0

-$527,630.00

1.000000

                 (527,630.0000)

1

$212,200.00

1.000000

                   212,200.0000

2

$243,800.00

1.000000

                   243,800.0000

3

$203,500.00

1.000000

                   203,500.0000

4

$167,410.00

1.000000

                   167,410.0000

Total of PV = NPV =

$299,280.00

b.

At infinite rate: NPV = - Initial cost = -$527,630.00

Because all future cash flow will turn out to be zero:

Discount rate = R =

10000000000000.0000%

Present Values (PV)

Year

Cash flows

Discount factor or PV factors = Df = 1/(1+R)^Year

PV of cash flows = Cash flows x Df

0

-$527,630.00

1.000000

                 (527,630.0000)

1

$212,200.00

0.000000

                               0.0000

2

$243,800.00

0.000000

                               0.0000

3

$203,500.00

0.000000

                               0.0000

4

$167,410.00

0.000000

                               0.0000

Total of PV = NPV =

-$527,630.00

c.

IRR is obtained from trial and error method we have to fix such rate for discount that it forces NPV = 0 or sum of all cash flows equal to zero

IRR = 21.76%

Discount rate = R =

21.76%

Present Values (PV)

Year

Cash flows

Discount factor or PV factors = Df = 1/(1+R)^Year

PV of cash flows = Cash flows x Df

0

-$527,630.00

1.000000

                 (527,630.0000)

1

$212,200.00

0.821293

                   174,278.3563

2

$243,800.00

0.674522

                   164,448.4759

3

$203,500.00

0.553980

                   112,734.9667

4

$167,410.00

0.454980

                     76,168.2012

Total of PV = NPV =

$0.00

Discount rate = R =

0.0000%

Present Values (PV)

Year

Cash flows

Discount factor or PV factors = Df = 1/(1+R)^Year

PV of cash flows = Cash flows x Df

0

-$527,630.00

1.000000

                 (527,630.0000)

1

$212,200.00

1.000000

                   212,200.0000

2

$243,800.00

1.000000

                   243,800.0000

3

$203,500.00

1.000000

                   203,500.0000

4

$167,410.00

1.000000

                   167,410.0000

Total of PV = NPV =

$299,280.00

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