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Kelly has asked her accountant, Darla, to determine whether her company, Gaggin

ID: 2741395 • Letter: K

Question

Kelly has asked her accountant, Darla, to determine whether her company, Gaggin Industries, a leader in chain manufacturing, should purchase a new machine for $155,000 that can be sold at the end of 5 years for $125,000 and during that time will generate cash flows as follows: Year 1) + 4,000; Year 2) +7,000 and Years 3 - 5) + $15,000. She told Darla to determine her NPV with her cost of capital at 11.5%. With her NPV calculated, what will Darla tell her?

*Can you please show me how to enter into excel formula. thanks!

Explanation / Answer

Calculate the present value of the cashflows

Enter the values in excel as below:

Cost of capital

0.115

Year

Cashflow (x)

Discount rate = 1/(1+0.115)^n

Present Value

0

-155000

1

-155000

1

4000

0.89686099

3587.443946

2

7000

0.80435963

5630.517404

3

15000

0.72139877

10820.98156

4

15000

0.64699441

9704.916196

5

15000

0.58026405

8703.960714

5

125000

0.58026405

72533.00595

Present value

-44019.1742

Since the present value is negative, Darla would suggest not to purchase the new machine.

Cost of capital

0.115

Year

Cashflow (x)

Discount rate = 1/(1+0.115)^n

Present Value

0

-155000

1

-155000

1

4000

0.89686099

3587.443946

2

7000

0.80435963

5630.517404

3

15000

0.72139877

10820.98156

4

15000

0.64699441

9704.916196

5

15000

0.58026405

8703.960714

5

125000

0.58026405

72533.00595

Present value

-44019.1742