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1. You are trying to decide on the best way to clean up a pond that can be used

ID: 2728583 • Letter: 1

Question

1. You are trying to decide on the best way to clean up a pond that can be used for recreation and are given two schedules of costs and benefits over the next ten years that area as follows:

a. If you are indifferent between current consumption and future consumption, which plan would you choose? Show the calculations you used to come up with your answer.

b. If the discount rate is 3%, which plan would you choose? what if the discount rate is 10%? Show the calculations you used to come up with your answer.

PLAN A PLAN EB YEARCosts Benefits Costs Benefits 25 75 75 75 75 75 75 75 75 75 75 400 20 20 20 20 20 20 20 20 20 20 10 10 10 10 10 10 10 10 10 10 200 20 20 20 20 20 20 20 20 20 20 100 10

Explanation / Answer

a.

Evaluation of Plans:

Plan A:

Year

Costs

Benefits

Net cash flows

A

B

B-A

0

400

25

-375

1

20

75

55

2

20

75

55

3

20

75

55

4

20

75

55

5

20

75

55

6

20

75

55

7

20

75

55

8

20

75

55

9

20

75

55

10

20

75

55

Net cash flows

175

Plan B:

Year

Costs

Benefits

Net cash flows

A

B

B-A

0

10

20

10

1

10

20

10

2

10

20

10

3

10

20

10

4

10

20

10

5

10

20

10

6

10

20

10

7

10

20

10

8

10

20

10

9

10

20

10

10

200

100

-100

Net cash flows

0

The net cash flow of Plan A is more, hence we should choose plan A.

b.

Evaluation of Plans using 3% discount rate :

Calculation of NPV using Discount rate 3%:

Plan A:

Year

Net cash flows

PVF (3%)

PV

A

B

A*B

0

-375

     1.00000

              (375.00)

1

55

     0.97087

                   53.40

2

55

     0.94260

                   51.84

3

55

     0.91514

                   50.33

4

55

     0.88849

                   48.87

5

55

     0.86261

                   47.44

6

55

     0.83748

                   46.06

7

55

     0.81309

                   44.72

8

55

     0.78941

                   43.42

9

55

     0.76642

                   42.15

10

55

     0.74409

                   40.93

Net Present value (NPV)

                   94.16

Plan B:

Year

Net cash flows

PVF (3%)

PV

A

B

A*B

0

10

     1.00000

                   10.00

1

10

     0.97087

                     9.71

2

10

     0.94260

                     9.43

3

10

     0.91514

                     9.15

4

10

     0.88849

                     8.88

5

10

     0.86261

                     8.63

6

10

     0.83748

                     8.37

7

10

     0.81309

                     8.13

8

10

     0.78941

                     7.89

9

10

     0.76642

                     7.66

10

-100

     0.74409

                 (74.41)

Net Present value (NPV)

                   13.45

The NPV of Plan A is higer, henve Plan A is better.

Evaluation of Plans using 10% discount rate :

Calculation of NPV using Discount rate 3%:

Plan A:

Year

Net cash flows

PVF (10%)

PV

A

B

A*B

0

-375

     1.00000

              (375.00)

1

55

     0.90909

                   50.00

2

55

     0.82645

                   45.45

3

55

     0.75131

                   41.32

4

55

     0.68301

                   37.57

5

55

     0.62092

                   34.15

6

55

     0.56447

                   31.05

7

55

     0.51316

                   28.22

8

55

     0.46651

                   25.66

9

55

     0.42410

                   23.33

10

55

     0.38554

                   21.20

Net Present value (NPV)

                 (37.05)

Plan B:

Year

Net cash flows

PVF (10%)

PV

A

B

A*B

0

10

     1.00000

                   10.00

1

10

     0.90909

                     9.09

2

10

     0.82645

                     8.26

3

10

     0.75131

                     7.51

4

10

     0.68301

                     6.83

5

10

     0.62092

                     6.21

6

10

     0.56447

                     5.64

7

10

     0.51316

                     5.13

8

10

     0.46651

                     4.67

9

10

     0.42410

                     4.24

10

-100

     0.38554

                 (38.55)

Net Present value (NPV)

                   29.04

The NPV of Plan B is higher, henve Plan B is better.

a.

Evaluation of Plans:

Plan A:

Year

Costs

Benefits

Net cash flows

A

B

B-A

0

400

25

-375

1

20

75

55

2

20

75

55

3

20

75

55

4

20

75

55

5

20

75

55

6

20

75

55

7

20

75

55

8

20

75

55

9

20

75

55

10

20

75

55

Net cash flows

175

Plan B:

Year

Costs

Benefits

Net cash flows

A

B

B-A

0

10

20

10

1

10

20

10

2

10

20

10

3

10

20

10

4

10

20

10

5

10

20

10

6

10

20

10

7

10

20

10

8

10

20

10

9

10

20

10

10

200

100

-100

Net cash flows

0

The net cash flow of Plan A is more, hence we should choose plan A.

b.

Evaluation of Plans using 3% discount rate :

Calculation of NPV using Discount rate 3%:

Plan A:

Year

Net cash flows

PVF (3%)

PV

A

B

A*B

0

-375

     1.00000

              (375.00)

1

55

     0.97087

                   53.40

2

55

     0.94260

                   51.84

3

55

     0.91514

                   50.33

4

55

     0.88849

                   48.87

5

55

     0.86261

                   47.44

6

55

     0.83748

                   46.06

7

55

     0.81309

                   44.72

8

55

     0.78941

                   43.42

9

55

     0.76642

                   42.15

10

55

     0.74409

                   40.93

Net Present value (NPV)

                   94.16

Plan B:

Year

Net cash flows

PVF (3%)

PV

A

B

A*B

0

10

     1.00000

                   10.00

1

10

     0.97087

                     9.71

2

10

     0.94260

                     9.43

3

10

     0.91514

                     9.15

4

10

     0.88849

                     8.88

5

10

     0.86261

                     8.63

6

10

     0.83748

                     8.37

7

10

     0.81309

                     8.13

8

10

     0.78941

                     7.89

9

10

     0.76642

                     7.66

10

-100

     0.74409

                 (74.41)

Net Present value (NPV)

                   13.45

The NPV of Plan A is higer, henve Plan A is better.

Evaluation of Plans using 10% discount rate :

Calculation of NPV using Discount rate 3%:

Plan A:

Year

Net cash flows

PVF (10%)

PV

A

B

A*B

0

-375

     1.00000

              (375.00)

1

55

     0.90909

                   50.00

2

55

     0.82645

                   45.45

3

55

     0.75131

                   41.32

4

55

     0.68301

                   37.57

5

55

     0.62092

                   34.15

6

55

     0.56447

                   31.05

7

55

     0.51316

                   28.22

8

55

     0.46651

                   25.66

9

55

     0.42410

                   23.33

10

55

     0.38554

                   21.20

Net Present value (NPV)

                 (37.05)

Plan B:

Year

Net cash flows

PVF (10%)

PV

A

B

A*B

0

10

     1.00000

                   10.00

1

10

     0.90909

                     9.09

2

10

     0.82645

                     8.26

3

10

     0.75131

                     7.51

4

10

     0.68301

                     6.83

5

10

     0.62092

                     6.21

6

10

     0.56447

                     5.64

7

10

     0.51316

                     5.13

8

10

     0.46651

                     4.67

9

10

     0.42410

                     4.24

10

-100

     0.38554

                 (38.55)

Net Present value (NPV)

                   29.04

The NPV of Plan B is higher, henve Plan B is better.