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1.A petroleum company wants you to evaluate the economics of abandoning a stripp

ID: 2652443 • Letter: 1

Question

1.A petroleum company wants you to evaluate the economics of abandoning a stripper oil well versus selling the well to an interested investor. If the well is abandoned, a $25,000 abandonment cost must be incurred now (year 0) and a salvage value of $40,000 will be realized on the used producing equipment. $7,500 of book value remains on the producing equipment and will be written-off against the salvage value or other income at year 0 if the well is sold or abandoned. Assume other income exists against which to use deductions. The effective ordinary income tax rate is assumed to be 40%. Calculate the stripper well selling price that will make the economics of selling at year 0 a break-even with abandonment at year 0.

A) 13,000
B) 15,000
C) 12,000
D) 14,000

Explanation / Answer

1)proceeds on sale of producing equipment = 40000 - 13000**

                                                                = $ 27,000

cost net of tax shield = 25000 ( 1-.40 ) = 15,000

Net benefit = 27000 -15,000

                 = $ 12000

correct option is "C"

**capital gain tax =(40000-7500) *40%

                      = 32500*40%

                     = $ 13,000