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Juniper Design Ltd. of Manchester, England, is a company specializing in providi

ID: 2447424 • Letter: J

Question

Juniper Design Ltd. of Manchester, England, is a company specializing in providing design services to residential developers. Last year the company had net operating income of $410,000 on sales of $1,100,000. The company’s average operating assets for the year were $1,300,000 and its minimum required rate of return was 10%.

Compute the company’s residual income for the year.

Average Operating Assets
Net Operating Income
Minimum required return
Residual income $

Juniper Design Ltd. of Manchester, England, is a company specializing in providing design services to residential developers. Last year the company had net operating income of $410,000 on sales of $1,100,000. The company’s average operating assets for the year were $1,300,000 and its minimum required rate of return was 10%.

Explanation / Answer

Average Operating Assets = 1,300,000

Net Operating Income = 410,000

Minimum required return = 10%

Residual income = Net Operating Income - Minimum required return *Average Operating Assets

Residual income = 410,000 - 10%*1,300,000

Residual income = $ 280,000