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Do all the problems. Include calculations and/or explanations in your answers wh

ID: 2643996 • Letter: D

Question

Do all the problems. Include calculations and/or explanations in your answers wherever appropriate. More credit will be given for correct reasoning than for correct arithmetic.

We are thinking of buying a truck. It will cost $20,000 and be subject to a 10% investment tax credit. It falls in the SACRS (30%, 20%, 20%, 15%, 15%) class. Our tax rate is 30%.

    (a)    Write the depreciation schedule.          

     (b)    We will sell the truck after four years for $5,000. What after-tax cash flow will result from the sale?

(c)   The truck will save us $6,000 per year in expenses. Write all the cash flows for this project from purchase to sale.

Explanation / Answer

Year

MACRS

Depreciation

1

30%

6000

2

20%

4000

3

20%

4000

4

15%

3000

5

15%

3000

Gain on sell =5000-3000=2000

Tax=2000*0.3=600

After tax cash flow=5000-Tax=5000-600=$4400

c)

Year

MACRS

Depreciation

Saving

Tax benefit= Dep*Tax

Cash flow= Saving*(1-T) +Dep*T

1

30%

6000

6000

1800

6000

2

20%

4000

6000

1200

5400

3

20%

4000

6000

1200

5400

4

15%

3000

6000

900

5100

5

15%

3000

6000

900

5100

Year

MACRS

Depreciation

1

30%

6000

2

20%

4000

3

20%

4000

4

15%

3000

5

15%

3000

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