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Accurate Industries purchased a new machine has an initial cost of $54,000 and p

ID: 2626889 • Letter: A

Question

Accurate Industries purchased a new machine has an initial cost of $54,000 and produces savings of $19,000/year.

a)The depreciation is based on a 5 year MACRS property (20%, 32%, 19.2%, 11.52%, 11.52%, 5.76%). What is the Book Value when the equipment is sold in year 5*? _____________(ans. $x,xxx)

b) Calculate the ATCF if the operation is discontinued after 5 years and the equipment is sold for $11,100. Assume a tax rate of 34%.

What is the after tax IRR? ___________   (ans. xx.x%)

If the after tax MARR is 15%, is this a good investment? ________ (ans. Yes or No)

Explanation / Answer

Solution a)

Book value of equipment at the end of 5 years = Initial Cost