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please, answer these 2 questions clearly with showing the steps Please answer th

ID: 2564929 • Letter: P

Question

please, answer these 2 questions clearly with showing the steps

Please answer the following questions as indicated in the space provided. You may use your textbook in answering the questions, but no other notes. Show all your work! $5,000 at the end of its 5-year useful life. The company's tax rate is 35%. a) If the before tax cash flow for this machine is as shown below, calculate the after-tax cash flow A company has a machine purchased for $50,000 that has an estimated salvage value of by completing the table using double declining balance depreciation (4 pts). YEAR BTCDepreciation Book Value Taxable Tax ATCF Income 500DJ |BTcF 3300 0 -50,000 15,000 15,000 20 00) 750u 3 15,000 153/ 116%75" | 9375 | 31 | 4 15,000 267, y | Ô9,4 94, 5 5 5000 b) Calculate the after-tax cash flow by completing the table using MACRS depreciation (3 year ropen perty class-5 pts) Table 13 YEAR BTCF Depreciation Book Value TaxableTax ATCF Income 50,000 15,000 15,000 15,000 33 339 laos 2 320 5 15,000 3 a00 5000 5000 paying tesr on vens ue declere t 5

Explanation / Answer

Year Net book value at the beginning of year Double declining balance depreciation=2*Straight line rate* Net book value Net book value at year end=(Net Book Value-Dep) a) 1 $                  50,000.00 2*20%*$50000=$20000 $                        30,000.00 2 $                  30,000.00 2*20%*$30000=$12000 $                        18,000.00 3 $                  18,000.00 2*20%*$18000=$7200 $                        10,800.00 4 $                  10,800.00 2*20%*$10800=$4320 $                          6,480.00 5 $                    6,480.00 ($6480-$5000)=1480 $                          5,000.00 Striaght Line Rate= (1/Useful life)*100= (1/5)*100                 Striaght Line Rate= 20 % Year 0 1 2 3 4 5 Machine Cost $               (50,000.00) Cash Flow $                          15,000.00 $                        15,000.00 $ 15,000.00 $ 15,000.00 $ 20,000.00 Less: Dep $                          20,000.00 $                        12,000.00 $    7,200.00 $    4,320.00 $    1,480.00 EBIT $               (50,000.00) $                          (5,000.00) $                          3,000.00 $    7,800.00 $ 10,680.00 $ 18,520.00 Tax @35% $                          (1,750.00) $                          1,050.00 $    2,730.00 $    3,738.00 $    6,482.00 EAT $               (50,000.00) $                          (6,750.00) $                          1,950.00 $    5,070.00 $    6,942.00 $ 12,038.00 Add: Dep $                          20,000.00 $                        12,000.00 $    7,200.00 $    4,320.00 $    1,480.00 After tax cash flow $               (50,000.00) $                          13,250.00 $                        13,950.00 $ 12,270.00 $ 11,262.00 $ 13,518.00 MACRS 3 Year Property class b) Year Dep Rate Depreciation Depreciation Expense 1 33.33% $50000*33.33%= $                        16,665.00 2 44.45% $50000*44.45% $                        22,225.00 3 14.81% $50000*14.81% $                          7,405.00 4 7.41% $50000*7.41% $                          3,705.00 Year 0 1 2 3 4 5 Machine Cost $               (50,000.00) Cash Flow $                          15,000.00 $                        15,000.00 $ 15,000.00 $ 15,000.00 $ 20,000.00 Less: Dep $                          16,665.00 $                        22,225.00 $    7,405.00 $    3,705.00 EBIT $               (50,000.00) $                          (1,665.00) $                        (7,225.00) $    7,595.00 $ 11,295.00 $ 20,000.00 Tax @35% $                             (582.75) $                        (2,528.75) $    2,658.25 $    3,953.25 $    7,000.00 EAT $               (50,000.00) $                          (2,247.75) $                        (9,753.75) $    4,936.75 $    7,341.75 $ 13,000.00 Add: Dep $                          16,665.00 $                        22,225.00 $    7,405.00 $    3,705.00 $                 -   After tax cash flow $               (50,000.00) $                          14,417.25 $                        12,471.25 $ 12,341.75 $ 11,046.75 $ 13,000.00