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Problem 12-23 Net present value profile [LO4] Keller Construction is considering

ID: 2792090 • Letter: P

Question

Problem 12-23 Net present value profile [LO4]

Keller Construction is considering two new investments. Project E calls for the purchase of earth moving equipment. Project H represents an investment in a hydraulic lift. Keller wishes to use a net present value profile in comparing the projects. The investment and cash flow patterns are as follows: Use Appendix B.

(A) Determine the net present value of the projects based on a zero discount rate. (Omit the "$" sign in your response.)

Project E Project H ($54,000 investment) ($48,000 investment) Year Cash flow Year Cash flow 1 $ 12,000     1 $ 24,000     2 16,000     2 17,000     3 26,000     3 18,000     4 33,000    

Explanation / Answer

NPV is calculated by discounting the cashflows

PV = C/(1+r)^n

C - Cashflow

r - Discount rate

n - years to the cashflow

A -

Project E:

NPV = -54000 + 12000/(1+0)^1 + 16000/(1+0)^2 + 26000/(1+0)^3 + 33000/(1+0)^4 = $33000

Project H:

NPV = -48000 + 24000/(1+0)^1 + 17000/(1+0)^2 + 18000/(1+0)^3 = $11000

B:

Project E:

NPV = -54000 + 12000/(1+0.11)^1 + 16000/(1+0.11)^2 + 26000/(1+0.11)^3 + 33000/(1+0.11)^4 = $10545.87

Project H:

NPV = -48000 + 24000/(1+0.11)^1 + 17000/(1+0.11)^2 + 18000/(1+0.11)^3 = $580.65