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(Calculating free cash flows) Vandelay Industries is considering a new project w

ID: 2823454 • Letter: #

Question

(Calculating free cash flows) Vandelay Industries is considering a new project with a 6-year life with the following cost and revenue data. This project will require an investment of $120,000 in new equipment. This new equipment will be depreciated down to zero over 6 years using the simplified straight-line method and has no salvage value. This new project will generate additional sales revenue of $122,000 while additional operating costs, excluding depreciation, will be $62,000. Vandelay's marginal tax rate is 35 percent. What is the project's free cash flow in year 1? The project's free cash flow in year 1 is $(Round to the nearest dollar.)

Explanation / Answer

Depreciation under the SL method = Investment cost / Life years

                                                            = $120,000 / 6

                                                            = $20,000

Before-tax cash flow (BTCF) = Revenues – Additional O.C – Depreciation

                                                = 122,000 – 62,000 – 20,000

                                                = $40,000

Tax amount = BTCF × tax rate

                        = 40,000 × 35%

                        = $14,000

After-tax cash flow (ATCF) = BTCF – Tax amount

                                                = 40,000 – 14,000

                                                = $26,000

Free cash flow = ATCF + Depreciation

                        = 26,000 + 20,000

                        = $46,000 (Answer)