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Consider an asset that costs $511,000 and is depreciated straight-line to zero o

ID: 2709010 • Letter: C

Question

Consider an asset that costs $511,000 and is depreciated straight-line to zero over its seven-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 $168,000. If the relevant tax rate is 34 percent, what is the aftertax cash flow from the sale of this asset? (Do not round intermediate calculations.)

Consider an asset that costs $511,000 and is depreciated straight-line to zero over its seven-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 $168,000. If the relevant tax rate is 34 percent, what is the aftertax cash flow from the sale of this asset? (Do not round intermediate calculations.)

Explanation / Answer

Written down value at the end of project:

= $511,000×2÷7

= $146,000

Profit on sale:

= $168,000-$146,000

= $22,000

After tax salvage value:

= $168,000-$22,000×34%

= $160,520