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Couldnt get the picture to rotate. Please show work A large, profitable corporat

ID: 2476022 • Letter: C

Question

Couldnt get the picture to rotate. Please show work

A large, profitable corporation with net income exceed $20 million is considering the of a new machine that cost $100,000 with the expected salvage value of $20,000 after 4 years of life. Determine the depreciation "dt" and the book value "BV" for the first two years of depreciation methods in the table. Assume 3-yr property class for MACRS depreciation. The company expects the net income of $38,000 per year from this new machine and plans to dispose it for the salvage value at the end of year 4. If the straight line depreciation is elected by the company, complete the table below and determine the after cash flow for this investment.

Explanation / Answer

*Assumptions

Tax=30%

Salavage value=Tax Free

And Residual value is always ignored in DB method.

Machine Cost 100000 Salvage alue 20000 Life Years 4 MACRS SL SOYD 150%DB Year dt BV dt BV dt BV dt BV 0        100,000                                              100,000            100,000 100000 1      33,330          66,670 20,000                                                80,000                                       32,000              68,000        37,500 62500 2      44,450          22,220 20,000                                                60,000                                       24,000              44,000        23,438 39062.5 MACRS SL Applicable MACRS % Depriciation 150%DB Rate: rt Cost-Salvage/Life Year t 3-year (10000-20000)/4 Life 4 years property 20000 SLM 1/4 25% per year 1 33.33 150%DB SLM*150% 25%*150%=37.50% on book balance 2 44.45 SOYD 3 14.81 Sum of years's digit 1+2+3+4 10 4 7.41 5 --- Dep 80000 (Cost-Salvage) 4/10 32000 6 --- 3/10 24000 Sum 100