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Citrus Company is considering a project that has estimated annual net cash flows

ID: 2530210 • Letter: C

Question

Citrus Company is considering a project that has estimated annual net cash flows of $42,600 for eight years and is estimated to cost $200,000. Citrus’s cost of capital is 13 percent.
   

Determine the net present value of the project. (Future Value of $1, Present Value of $1, Future Value Annuity of $1, Present Value Annuity of $1.) (Use appropriate factor(s) from the tables provided. Negative amount should be indicated by a minus sign. Round your final answer to 2 decimal places.)

Net Present Value

Explanation / Answer

Net present value (NPV) = $4,428.88

Estimated Cost    = $2,00,000

Annual Cash flow          = $42,600

Period                  = 8 Years

Discount Rate      = 13%

Net present value (NPV) = Present Vale of cash flows – Estimated costs

= [ $42,600 x (PVAF 13%,8 Years) ] -$2,00,000

= [ $42,600 x 4.7988*] -$2,00,000

= $2,04,428.88 - $2,00,000

= $4,428.88

*Taken from the Present value annuity factor table corresponding to 13% and 8 Years