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1: TF Airline is debating the purchase of a new passenger airplane. TFA would se

ID: 2818338 • Letter: 1

Question

1:

TF Airline is debating the purchase of a new passenger airplane. TFA would sell one of its older planes in order to buy the new one and anticipates that the replacement will enable it to service more destinations. The plane that would be sold was purchased 15 years ago for $25 million, and has been depreciated to a book value of zero. TFA believes that this old plane could be sold now for $3 million.    The new plane will cost $40,000,000, plus $250,000 for delivery and licensing. The new plane qualifies as a 10-year asset under MACRS guidelines (10%, 18%, 14%, 12%, 9%, 8%, 7%, 6%, 6%, 6%, and 4%). TFA estimates that at the end of the new plane’s 10-year economic life, it will have a market value of $4.5 million. If TFA decides not to buy the new plane, the old plane will continue to be used for 10 more years, at which time its salvage value would be zero. For those ten years, TFA expects to generate $450 million per year with operating costs of $300 million. If TFA decides to buy the new airplane, it expects annual revenues to be $500 million with $325 million operating costs respectively. TFA has an estimated cost of capital of 14%, and its marginal tax rate is 40%. Compute the net, after-tax operating cash flow in year 4.

Question options:

16.091m

17.981m

16.295m

16.932m

2:

TF Airline is debating the purchase of a new passenger airplane. TFA would sell one of its older planes in order to buy the new one and anticipates that the replacement will enable it to service more destinations. The plane that would be sold was purchased 15 years ago for $25 million, and has been depreciated to a book value of zero. TFA believes that this old plane could be sold now for $3 million.    The new plane will cost $40,000,000, plus $250,000 for delivery and licensing. The new plane qualifies as a 10-year asset under MACRS guidelines (10%, 18%, 14%, 12%, 9%, 8%, 7%, 6%, 6%, 6%, and 4%). TFA estimates that at the end of the new plane’s 10-year economic life, it will have a market value of $4.5 million. If TFA decides not to buy the new plane, the old plane will continue to be used for 10 more years, at which time its salvage value would be zero. For those ten years, TFA expects to generate $450 million per year with operating costs of $300 million. If TFA decides to buy the new airplane, it expects annual revenues to be $500 million with $325 million operating costs respectively. TFA has an estimated cost of capital of 14%, and its marginal tax rate is 40%. Compute the after-tax terminal flow generated by the project.

Question options:

$3.001m

$3.344m

$3.560m

$3.898m

16.091m

17.981m

16.295m

16.932m

2:

TF Airline is debating the purchase of a new passenger airplane. TFA would sell one of its older planes in order to buy the new one and anticipates that the replacement will enable it to service more destinations. The plane that would be sold was purchased 15 years ago for $25 million, and has been depreciated to a book value of zero. TFA believes that this old plane could be sold now for $3 million.    The new plane will cost $40,000,000, plus $250,000 for delivery and licensing. The new plane qualifies as a 10-year asset under MACRS guidelines (10%, 18%, 14%, 12%, 9%, 8%, 7%, 6%, 6%, 6%, and 4%). TFA estimates that at the end of the new plane’s 10-year economic life, it will have a market value of $4.5 million. If TFA decides not to buy the new plane, the old plane will continue to be used for 10 more years, at which time its salvage value would be zero. For those ten years, TFA expects to generate $450 million per year with operating costs of $300 million. If TFA decides to buy the new airplane, it expects annual revenues to be $500 million with $325 million operating costs respectively. TFA has an estimated cost of capital of 14%, and its marginal tax rate is 40%. Compute the after-tax terminal flow generated by the project.

Question options:

$3.001m

$3.344m

$3.560m

$3.898m

Explanation / Answer

Initial cost of plane= 40000000+250000 = 40250000

1: OCF for year 4 will be as follows

Additional Revenue generated= (500,000,000-450,000,000) = 50,000,000

Less:Additional Operating costs =(325,000,000- 300,000,000) = 25,000,000

Less: Depreciation = 12%*40250,000=4830000

Net Income before tax = 20170000

Less: Tax = 40%* 20170000 = 8068000

Net Income= 12102000

Add back depreciation = 4830000

Operating cash flow= 16932000

So Option 4 16.932 m is the right answer

2:

Selling price= 4,500,000

Less: Book value = 4%*40250000= 1610000

Gain = 2890000

Tax on gain = 1156000

Terminal value after tax = 4500,000-1156,000= 3344000

Option 2 is the right m

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