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(Ignore income taxes in this problem.) Gull Inc. is considering the acquisition

ID: 2466700 • Letter: #

Question

(Ignore income taxes in this problem.) Gull Inc. is considering the acquisition of equipment that costs $570,000 and has a useful life of 6 years with no salvage value. The incremental net cash flows that would be generated by the equipment are:

Click here to view Exhibit 8B-1 to determine the appropriate discount factor(s) using tables.

If the discount rate is 13%, the net present value of the investment is closest to:

$148,761

$505,000

$659,213

$89,213

(Ignore income taxes in this problem.) Gull Inc. is considering the acquisition of equipment that costs $570,000 and has a useful life of 6 years with no salvage value. The incremental net cash flows that would be generated by the equipment are:

Explanation / Answer

Calculate the Net present value:

Year

Cash flows

Discounting factor
@13%

Discounted
cash flows

0

$ (570,000.00)

1

$ (570,000.00)

1

$    150,000.00

0.88496

$    132,744.00

2

$    200,000.00

0.78315

$    156,630.00

3

$    161,000.00

0.69305

$    111,581.05

4

$    170,000.00

0.61332

$    104,264.40

5

$    160,000.00

0.54276

$      86,841.60

6

$    140,000.00

0.48032

$      67,244.80

NPV

$      89,213

Therefore, the correct answer is $89,213.

Year

Cash flows

Discounting factor
@13%

Discounted
cash flows

0

$ (570,000.00)

1

$ (570,000.00)

1

$    150,000.00

0.88496

$    132,744.00

2

$    200,000.00

0.78315

$    156,630.00

3

$    161,000.00

0.69305

$    111,581.05

4

$    170,000.00

0.61332

$    104,264.40

5

$    160,000.00

0.54276

$      86,841.60

6

$    140,000.00

0.48032

$      67,244.80

NPV

$      89,213