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Two alternative courses of action have he following schedules of disbursement: Y

ID: 1179917 • Letter: T

Question

Two alternative courses of action have he following schedules of disbursement:

Year      Option A                   Option B

----------------------------------------------------

   0          -$1300                           0

   1                0                         -$100

   2                0                         -$200

   3                0                         -$300

   4                0                         -$400

   5                0                         -$500

----------------------------------------------------

               -$1300                      -$1500


Based on a 6% interest rae, which alternative should be selected?

Explanation / Answer

Hi,


Please find the answer as follows:


You need to calculate the Present Value of both the alternatives to arrive at a decision.


Option A


Present Value = -1300 (since there are no other cash flows during the remaining life of the project)


Option B


Present Value = 0 - 100/(1+.06)^1 - 200/(1+.06)^2 - 300/(1+.06)^3 - 400/(1+.06)^4 - 500/(1+.06)^5 = -1214.69


Based on the above calculations, Option B should be selected as it has lower Present Value in terms of Cost.


Thanks.