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I have found the way to determine payback but am having trouble understand part

ID: 2705724 • Letter: I

Question

I have found the way to determine payback but am having trouble understand part 2 of the question.  I am trying to solve using excel.

1)      An investment project requires a net investment of $100,000. The project is expected to generate annual net cash flows of $28,000 for the next 5 years. The firm's cost of capital is 12%.                                                                                                                                       

Net investment

1

2

3

4

5

100,000

$28,000

$28,000

$28,000

$28,000

$28,000

72,000

$44,000

$16,000

Payback

3.428571

3.43

Part 2

  

Net investment

     

1

     

2

     

3

     

4

     

5

     

100,000

     

$28,000

     

$28,000

     

$28,000

     

$28,000

     

$28,000

     

72,000

     

$44,000

     

$16,000

     

Payback

     

3.428571

     

3.43

  

Explanation / Answer

payback period= 3.571years


PV= 28000PVIFA(12%,5)= 100933.733


Yes, since the PV of the project is greater than 100000( net investment) it must be accepted.

the investment is recovered in 3-4 year