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LINK TO TEXT LINK TO TEXT LINK TO TEXT If Ueker Company If Ueker Company Ueker C

ID: 2381442 • Letter: L

Question

LINK TO TEXT LINK TO TEXT LINK TO TEXT If Ueker Company If Ueker Company Ueker Company is considering three capital expenditure projects. Relevant data for the projects are as follows.

Project Investment Annual
Income Life of
Project 22A $240,000 $16,700 6 years 23A 270,000 20,600 9 years 24A 280,000 17,500 7 years

Annual income is constant over the life of the project. Each project is expected to have zero salvage value at the end of the project. Ueker Company uses the straight-line method of depreciation. (Refer the below table)


Ueker Company is considering three capital expenditure projects. Relevant data for the projects are as follows.

Explanation / Answer

PROJECT

INVESTMENT

DEPRECIATION

ANNUAL INCOME

ANNUAL CASHFLOW = ANNUAL INCOME + DEPRECIATION

IRR

[P.V. OF CASHOUFLOW = P.V. CASH INFLOWS]

22A

240000

240000/6

=40000

16700

56700

240000 = 56700*PVIFA(IRR,6)

IRR = 10.98%

=11%

23A

270000

270000/9

=30000

20600

50600

270000 = 50600*PVIFA(IRR,9)

IRR =11.96%

=12%

24A

280000

280000/7

=40000

17500

57500

280000 = 57500*PVIFA(IRR,7)

IRR = 9.99%

=10%

IF THE REQUIRED RATE OF THE COMPANY IS 11% THEN PROJECT-22A & PROJECT 23A SHOULD BE ACCEPTED AS IRR IS GREATER THAN OR EQUAL TO 11%

PROJECT

INVESTMENT

DEPRECIATION

ANNUAL INCOME

ANNUAL CASHFLOW = ANNUAL INCOME + DEPRECIATION

IRR

[P.V. OF CASHOUFLOW = P.V. CASH INFLOWS]

22A

240000

240000/6

=40000

16700

56700

240000 = 56700*PVIFA(IRR,6)

IRR = 10.98%

=11%

23A

270000

270000/9

=30000

20600

50600

270000 = 50600*PVIFA(IRR,9)

IRR =11.96%

=12%

24A

280000

280000/7

=40000

17500

57500

280000 = 57500*PVIFA(IRR,7)

IRR = 9.99%

=10%

IF THE REQUIRED RATE OF THE COMPANY IS 11% THEN PROJECT-22A & PROJECT 23A SHOULD BE ACCEPTED AS IRR IS GREATER THAN OR EQUAL TO 11%