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Engineering Economics Problem: The engineer/architect must be prepared to make a

ID: 2470413 • Letter: E

Question

Engineering Economics Problem:

The engineer/architect must be prepared to make alternative analyses of various financing methods, as well as for various physical alternative designs. In comparing debt financing versus pay-as-you-go financing, two main items of consideration come into play: (1) the interest rate paid on borrowed money, which may be higher than the minimum desirable rate of return, particularly if a revenue bond is being used, and (2) the time frame of achieving benefits will be substantially altered depending upon the effect of financial alternatives on scheduling. A 10-mile stretch of state highway is to be reconstructed at a total cost of $30,000,000. Road users' costs on the existing facility are currently $2,000,000/year and maintenance costs are $6,000/year. The new facility will reduce these to $1,000,000/year and $2,000/year, respectively. There are two funding/construction options. First, the highway can be rebuilt now, in one year, with a serial bond issue bearing 6%/year, issued for 20 years. Second, if financed out of current taxes, construction will proceed at 2 miles/year, taking 5 years to complete. With this option, in each year 1/5 of the construction cost will be paid, and 1/5 of the maintenance and users' costs reductions is experienced. In either instance, the service life of the new road is considered to be 30 years from the project inception. The minimum desirable rate of return is 8%/year.As the project manager, which funding plan would you recommend to the state? Why?

Explanation / Answer

see result from both scenario as follow : Serial bond option is recommended becuase of lower NPV than second option

Serial bond Issue Year savings Interest Loan Repay Total Cash flow DCF @ 8% NPV 1    1,004,000 (1,800,000)                       -                (795,999)          0.926          (737,036) 2    1,004,000 (1,800,000)                       -                (795,998)          0.857          (682,440) 3    1,004,000 (1,800,000)                       -                (795,997)          0.794          (631,888) 4    1,004,000 (1,800,000)                       -                (795,996)          0.735          (585,081) 5    1,004,000 (1,800,000)                       -                (795,995)          0.681          (541,741) 6    1,004,000 (1,800,000)                       -                (795,994)          0.630          (501,611) 7    1,004,000 (1,800,000)                       -                (795,993)          0.583          (464,454) 8    1,004,000 (1,800,000)                       -                (795,992)          0.540          (430,050) 9    1,004,000 (1,800,000)                       -                (795,991)          0.500          (398,194) 10    1,004,000 (1,800,000)                       -                (795,990)          0.463          (368,697) 11    1,004,000 (1,800,000)                       -                (795,989)          0.429          (341,386) 12    1,004,000 (1,800,000)                       -                (795,988)          0.397          (316,098) 13    1,004,000 (1,800,000)                       -                (795,987)          0.368          (292,683) 14    1,004,000 (1,800,000)                       -                (795,986)          0.340          (271,002) 15    1,004,000 (1,800,000)                       -                (795,985)          0.315          (250,928) 16    1,004,000 (1,800,000)                       -                (795,984)          0.292          (232,340) 17    1,004,000 (1,800,000)                       -                (795,983)          0.270          (215,129) 18    1,004,000 (1,800,000)                       -                (795,982)          0.250          (199,194) 19    1,004,000 (1,800,000)                       -                (795,981)          0.232          (184,438) 20    1,004,000 (1,800,000) (30,000,000)        (30,795,980)          0.215      (6,607,222) 21    1,004,000                     -                         -               1,004,021          0.199            199,455 22    1,004,000                     -                         -               1,004,022          0.184            184,680 23    1,004,000                     -                         -               1,004,023          0.170            171,000 24    1,004,000                     -                         -               1,004,024          0.158            158,334 25    1,004,000                     -                         -               1,004,025          0.146            146,606 26    1,004,000                     -                         -               1,004,026          0.135            135,746 27    1,004,000                     -                         -               1,004,027          0.125            125,691 28    1,004,000                     -                         -               1,004,028          0.116            116,381 29    1,004,000                     -                         -               1,004,029          0.107            107,760 30    1,004,000                     -                         -               1,004,030          0.099               99,778 NPV    (12,806,182) Tax savings amount investment Year Cash flow savings Total Cash flow DCF @ 8% NPV 1 (6,000,000)       200,800           (5,799,200)          0.926            (5,369,630) 2 (6,000,000)       401,600           (5,598,400)          0.857            (4,799,726) 3 (6,000,000)       602,400           (5,397,600)          0.794            (4,284,789) 4 (6,000,000)       803,200           (5,196,800)          0.735            (3,819,803) 5 (6,000,000)    1,004,000           (4,996,000)          0.681            (3,400,194) 6                     -      1,004,000             1,004,000          0.630                  632,690 7                     -      1,004,000             1,004,000          0.583                  585,824 8                     -      1,004,000             1,004,000          0.540                  542,430 9                     -      1,004,000             1,004,000          0.500                  502,250 10                     -      1,004,000             1,004,000          0.463                  465,046 11                     -      1,004,000             1,004,000          0.429                  430,598 12                     -      1,004,000             1,004,000          0.397                  398,702 13                     -      1,004,000             1,004,000          0.368                  369,169 14                     -      1,004,000             1,004,000          0.340                  341,823 15                     -      1,004,000             1,004,000          0.315                  316,503 16                     -      1,004,000             1,004,000          0.292                  293,058 17                     -      1,004,000             1,004,000          0.270                  271,350 18                     -      1,004,000             1,004,000          0.250                  251,250 19                     -      1,004,000             1,004,000          0.232                  232,639 20                     -      1,004,000             1,004,000          0.215                  215,406 21                     -      1,004,000             1,004,000          0.199                  199,450 22                     -      1,004,000             1,004,000          0.184                  184,676 23                     -      1,004,000             1,004,000          0.170                  170,997 24                     -      1,004,000             1,004,000          0.158                  158,330 25                     -      1,004,000             1,004,000          0.146                  146,602 26                     -      1,004,000             1,004,000          0.135                  135,743 27                     -      1,004,000             1,004,000          0.125                  125,688 28                     -      1,004,000             1,004,000          0.116                  116,377 29                     -      1,004,000             1,004,000          0.107                  107,757 30                     -      1,004,000             1,004,000          0.099                    99,775 NPV         (14,380,007)