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Milliken uses a digitally controlled dyer for placing intricate and integrated p

ID: 2498988 • Letter: M

Question

Milliken uses a digitally controlled dyer for placing intricate and integrated patterns on manufactured carpet squares for home and commercial use. It is purchased for $325,000. It is expected to last 8 years and has a salvage value of $30,000. Increased before tax cash flow due to this dyer is $87,500 per year. Milliken's tax rate is 40%, and the after-tax MARR is 12%. Develop tables using a spreadsheet to determine the ATCF for each year and the after-tax PW, AW, IRR, and ERR after 8 years.

Use straight-line depreciation (no half-year convention).

Use MACRS-GDS and state the appropriate property class.

Use double declining balance depreciation (no half-year convention, no switching).

PW AW IRR ERR a. $ $ % % b. $ $ % % c. $ $ % %

Explanation / Answer

a.

Straight Line Depreciation

ATCF each year = Savings after tax + Tax Savings on Depreciation

= 87500 x(1-0.4) + 36875 x 0.40

= $67250

PW = 67250 x 4.968 - 325000

= $9098