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Burry Inc. has provided the following data to be used in evaluating a proposed i

ID: 2481316 • Letter: B

Question

Burry Inc. has provided the following data to be used in evaluating a proposed investment project: Initial investment Annual cash receipts Life of the project Annual cash expenses Salvage value Tax rate $660,000 $561,000 8 years $370,000 $105,000 30% For tax purposes, the entire Initial Investment without any reduction for salvage value will be depreciated over 6 years. The company uses a discount rate of 7%. Click here to view Exhibit 13B-1 and Exhibit 13B-2 to determine the appropriate discount factor(s) using tables. The net present value of the project is closest to: (Round discount factor(s) to 3 decimal places, intermediate and final answer to the nearest dollar amount.)

Explanation / Answer

Annual cash Flow till year 6= (Annual cash reciept - Annual cash expenses)*(1-tax rate ) + Annual Depreciation for tax purpose*Tax rate

Annual cash Flow till year 6 = (561000- 370000)*(1-30%) + (660000-0)/6*30%

Annual cash Flow till year 6 = 166700

Cash Flow in Year 7 = (Annual cash reciept - Annual cash expenses)*(1-tax rate )

Cash Flow in Year 7 = (561000- 370000)*(1-30%)

Cash Flow in Year 7 = 133700

Cash Flow in Year 8 = (Annual cash reciept - Annual cash expenses)*(1-tax rate ) + Post tax salvage value

Cash Flow in Year 8 = (561000- 370000)*(1-30%) + 105000*(1-30%)

Cash Flow in Year 8 = 207200

Net Present Value = -Initial Investment + Annual cash Flow till year 6 *PVIFA(7%,6) + Cash Flow in Year 7*PVIF(7%,7) + Cash Flow in Year 8*PVIF(7%,8)

Net Present Value = -660000 + 166700*4.767 + 133700*0.623 + 207200*0.582

Net Present Value = $ 338,544

Answer

Net Present Value = $ 338,544