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Consider an asset that costs $688,000 and is depreciated straight-line to zero o

ID: 2659083 • Letter: C

Question

Consider an asset that costs $688,000 and is depreciated straight-line to zero over its eight-year tax life. The asset is to be used in a five-year project; at the end of the project, the asset can be sold for $181,000. If the relevant tax rate is 35 percent, what is the aftertax cash flow from the sale of this asset?

Consider an asset that costs $688,000 and is depreciated straight-line to zero over its eight-year tax life. The asset is to be used in a five-year project; at the end of the project, the asset can be sold for $181,000. If the relevant tax rate is 35 percent, what is the aftertax cash flow from the sale of this asset?

Explanation / Answer

Cost of Asset 688000 Life of Asset 8 Yearly Depreciation 86000 Depreciation of Five Years 430000 Value of Asset after five years (Cost - Depreciation of five years) 258000 Sale value of asset at the end of five years 181000 Loss on Sale (258000 - 181000) 77000 Tax saved due to loss on sale of asset (77000 x 35%) 26950 After tax cash flow from sale of asset (Sale Value + Tax saved) 207950