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Cochrane, Inc., is considering a new three-year expansion project that requires

ID: 1172586 • Letter: C

Question

Cochrane, Inc., is considering a new three-year expansion project that requires an initial fixed asset investment of $2.67 million. The fixed asset will be depreciated straight-line to zero over its three-year tax life, after which time it will be worthless. The project is estimated to generate $2,340,000 in annual sales, with costs of $1,330,000. Assume the tax rate is 30 percent and the required return on the project is 6 percent.

What is the project’s NPV? (Do not include the dollar sign ($). Negative amount should be indicated by a minus sign. Enter your answer in dollars, not millions of dollars (e.g., 1,234,567). Round your answer to 2 decimal places (e.g., 32.16).)

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Cochrane, Inc., is considering a new three-year expansion project that requires an initial fixed asset investment of $2.67 million. The fixed asset will be depreciated straight-line to zero over its three-year tax life, after which time it will be worthless. The project is estimated to generate $2,340,000 in annual sales, with costs of $1,330,000. Assume the tax rate is 30 percent and the required return on the project is 6 percent.

Explanation / Answer

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Machine A 0 1 2 3 Initial Investment -2,670,000 Revneue 2,340,000 2,340,000 2,340,000 minus Operating Costs 1,330,000 1,330,000 1,330,000 minus Depreciation 890000 890000 890000 Depreciation = (Initial investment-0)/3 EBIT 120,000 120,000 120,000 Taxes 36,000 36,000 36,000 Taxes = EBIT* Tax rate EAT= EBIT - Taxes 84,000 84,000 84,000 Depreciation 890,000 890,000 890,000 Free cash flow 974,000 974,000 974,000 Discvount Rate 0.06 NPV -66,486.36 using NPV function = NPV ( Discount rate, Cash flows from year 1-3) - Initial Investment