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Consider an asset that costs $290,400 and is depreciated straight-line to zero o

ID: 2767368 • Letter: C

Question

Consider an asset that costs $290,400 and is depreciated straight-line to zero over its 12-year tax life. The asset is to be used in a 7-year project; at the end of the project, the asset can be sold for $36,300. Required : If the relevant tax rate is 31 percent, what is the aftertax cash flow from the sale of this asset? Hint: If sold at a loss, taxes will be negative, so ATSV = selling price - taxes on gain, would result in subtracting negative taxes. (Do not round your intermediate calculations.)

$25,047.00

$497,685.00

$62,557.00

$65,684.85

$59,429.15

Explanation / Answer

Cost of Asset =$ 290400 DEpreciation 12 years straigt line =24,200 every year

project life is 7 years

the book value of the asset =$ 290400-169400( 24200*7)= $ 121000

but the asset is selling for $ 36300

loss on the asset = Book value - selling value =$ 121000-$ 36300=$ 84700

as the asset is depriciable asset even though the asset is selling for tax has to deducted on the capital loss

the capital loss =$ 84700 and the tax rate is 31% => tax $ 26257 (negitive)