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Consider an asset that costs $977,000 and is depreciated straight-line to zero o

ID: 2718457 • Letter: C

Question

Consider an asset that costs $977,000 and is depreciated straight-line to zero over its ten-year tax life. The asset is to be used in a seven-year project; at the end of the project, the asset can be sold for $135,200.(Do not round intermediate calculations.)

If the relevant tax rate is 40 percent, what is the aftertax cash flow from the sale of this asset?

Consider an asset that costs $977,000 and is depreciated straight-line to zero over its ten-year tax life. The asset is to be used in a seven-year project; at the end of the project, the asset can be sold for $135,200.(Do not round intermediate calculations.)

Explanation / Answer

aftertax cash flow from the sale of this asset is $198,360 Cost of Asset    977,000.00 Life in Years              10.00 Salvage Value                     -   Depreciation per year= 977,000/10      97,700.00 Dep for 7 Years = 97700*7    683,900.00 Book Value after 7 Years = 977,000 - 683,900    293,100.00 Sale Value    135,200.00 Loss on Sale = 293100 - 135200    157,900.00 Tax Savings on Loss @40%      63,160.00 After Tax Cash Flow = 135,200 + 63,160    198,360.00