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You’re trying to determine whether to expand your business by building a new man

ID: 2710514 • Letter: Y

Question

You’re trying to determine whether to expand your business by building a new manufacturing plant. The plant has an installation cost of $11.8 million, which will be depreciated straight-line to zero over its four-year life. If the plant has projected net income of $1,834,300, $1,887,600, $1,856,000, and $1,309,500 over these four years, what is the project’s average accounting return (AAR)? (Do not round intermediate calculations. Enter your answer as a percent rounded to 2 decimal places, e.g., 32.16.)

  

  Average accounting return %

Explanation / Answer

Cost of Machine                          11,800,000.00 Salvage Value                                                 -   Life in years                                             4.00 Particulars 1 2                           3.00                      4.00 Opening Balance                          11,800,000.00                    8,850,000.00          5,900,000.00      2,950,000.00 Depreciation(11,800,000/4)                            2,950,000.00                    2,950,000.00          2,950,000.00      2,950,000.00 Closing balance                            8,850,000.00                    5,900,000.00          2,950,000.00                           -   Average Balance = Op+Cl/2                          10,325,000.00                    7,375,000.00          4,425,000.00      1,475,000.00    23,600,000.00 Average int over Life      5,900,000.00 Year Net Income                                                  1.00                            1,834,300.00                                                  2.00                            1,887,600.00                                                  3.00                            1,856,000.00                                                  4.00                            1,309,500.00 Total Income in 4 Years                            6,887,400.00 Average income = Total Inc/No of years                            1,721,850.00 Average Investment                            5,900,000.00 Average Accounting return = Average Profit/Avg Investment 29.18%