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X Company must decide whether to continue using its current equipment or replace

ID: 2463457 • Letter: X

Question

X Company must decide whether to continue using its current equipment or replace it with new, more efficient equipment. The following information is available for the current and new equipment:

The current and new equipment will last for 6 years. If X Company replaces the current equipment, what is the approximate internal rate of return (enter your rate as a decimal; so 1% would be .01)

Current equipment    Current sales value $16,000    Final sales value 3,220    Operating costs 62,440 New equipment    Purchase cost $166,000    Final sales value 3,220    Operating cost savings 31,470

Explanation / Answer

Current cash outflow = $166000 - Sale price of old equipment $16000 = $150000

Saving of the opeating cost per annum = $31470

Tenure of the project / equipment life = 6 years

Present value of future saving at 6% discount rate = 31470 * PVIFA(6%,6) = 31470 * 4.917 = $154738

Present value of future saving at 10% discount rate = 31470 * PVIFA(10%,6) = 31470 * 4.355 = $137052

the approximate internal rate of return = 6% + [ (154738 - 150000) / (154738 - 137052) ] * (10 -6)%

IRR = 7.07%