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Quad Enterprises is considering a new three-year expansion project that requires

ID: 2715384 • Letter: Q

Question

Quad Enterprises is considering a new three-year expansion project that requires an initial fixed asset investment of $3 million. The fixed asset will be depreciated straight-line to zero over its three-year tax life, after which time it will have a market value of $248430. The project is estimated to generate $2453460 in annual sales, with costs of $943717. The project requires an initial investment in net working capital (NWC) of $274417 and the same amount of NWC in every year of production. If the tax rate is 18 percent, what is the project's Year 3 net cash flow?

Round your final answer to the nearest dollar

Explanation / Answer

Cash Outflows ($)

1

Annual Sales ($)

2

Annual Cost($)

3

Depreciation($)

4

Annual earnings($)

5

Terminal value ($)

6

Tax @ 18%

7

Earnings after tax

8

Cash flows before depreciation after tax ($)

(8+4-1)

The correct answer should be $ 1,347,285, i.e the net cash flow for Year 3.

Period

Cash Outflows ($)

1

Annual Sales ($)

2

Annual Cost($)

3

Depreciation($)

4

Annual earnings($)

5

Terminal value ($)

6

Tax @ 18%

7

Earnings after tax

8

Cash flows before depreciation after tax ($)

(8+4-1)

0 (3000000) 1 (274417) 2453460 943717 1000,000 509743 91,754 417989 1143572 2 (274417) 2453460 943717 1000,000 509743 91,754 417989 1143572 3 (274417) 2453460 943717 1000,000 509743 248,430 136471 621702 1347285