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An equipment company purchased a machine 5 years ago at a cost of $100,000. It h

ID: 2728086 • Letter: A

Question

An equipment company purchased a machine 5 years ago at a cost of $100,000. It had an expected life of 11 years at the time of purchase and an expected salvage value of $10,000 at the end of the 11 years. It is being depreciated by the straight-line method toward a salvage value of $10,000. A new machine can be purchased for $150,000. Over its 6-year life, it will reduce cash operating expenses by $50,000 per year. Sales are not expected to change. At the end of its useful life, the machine is estimated to be worthless. Straight-line depreciation will be used over its 6-year economic life. The old machine can be sold today for $65,000. The firm's tax rate is 34 percent. The firm’s WACC is 12 percent. i have already seen the answer to this question howver i would like you to explain how the Depreciation on Existing Machine 8,181.82 Additional depreciation 16,818.18 were calculated... thank you in anticipation

Explanation / Answer

Details Amt $ Old machine cost                        100,000 Less salvage value                        10,000 Depreciable value                          90,000 Usefull life in years                                  11 SL depreciation per year =90000/11= $                8,181.82 Now for new machine ; Cost of new Machine                        150,000 Less salvage value                                 -   Depreciable value                        150,000 Usefull life in years                                     6 Annual depreciation by SL method = $              25,000.00 So ,   Annual Depreciation of New Machine   $              25,000.00 Less Annual depreciation old machine = $                8,181.82 Incremental depreciation for new machine = $              16,818.18 Hope it is clear now;