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Keiper, Inc., is considering a new three-year expansion project that requires an

ID: 2705613 • Letter: K

Question

Keiper, Inc., is considering a new three-year expansion project that requires an initial fixed asset investment of $2.94 million. The fixed asset falls into the three-year MACRS class. The project is estimated to generate $2,160,000 in annual sales, with costs of $839,000. The project requires an initial investment in net working capital of $380,000, and the fixed asset will have a market value of $250,000 at the end of the project.

  

Keiper, Inc., is considering a new three-year expansion project that requires an initial fixed asset investment of $2.94 million. The fixed asset falls into the three-year MACRS class. The project is estimated to generate $2,160,000 in annual sales, with costs of $839,000. The project requires an initial investment in net working capital of $380,000, and the fixed asset will have a market value of $250,000 at the end of the project.

Explanation / Answer

I worked through it again and got different answers. Here is a spreadsheet:

Hope that helps!

Year 0 1 2 3 Revenue $                         -   $      2,160,000 $      2,160,000 $      2,160,000 Depreciation $                         -   $       (979,902) $    (1,306,830) $       (435,414) Other Costs $                         -   $       (839,000) $       (839,000) $       (839,000) "NOPAT" $                         -   $          225,125 $              9,352 $          584,487 Add Depreciation $                         -   $          979,902 $      1,306,830 $          435,414 Cash Flow from Operations $                         -   $      1,205,027 $      1,316,182 $      1,019,901 Cost of Machine $       (2,940,000) Installation $                         -   Net Working Capital $           (380,000) $          380,000 Sale of Equipment $          250,000 Book Value of Equipment $          217,854 Profit from Sale $            32,146 Tax on Sale $          (10,930) Total Cash Flow $       (3,320,000) $      1,205,027 $      1,316,182 $      1,638,971