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iN \'06 ABC Company is considering the purchase of an asset which would cost $10

ID: 2744117 • Letter: I

Question

iN '06 ABC Company is considering the purchase of an asset which would cost $100,000. The '06 information includes the impact of this asset. All changes from '05 to '06 can be attributed to the benefits of this asset. The asset would be depreciated based on 7 year MACRS The company's financial situation is as follows: Revenue is expected to increase by 6% each and every year (after year 1); Expenses are expected to increase by 1% each and every year (after year 1). The company's cost of capital is 10%. the company's internal guidelines require that in order to be approved all projects must provide a return greater than cost of capital plus 5%. The company evaluates only the first three years of the life of a project. The company is in the 40% tax bracket. Based on NPV - should the asset be purchased? What is the IRR of this project? Provide proof

Explanation / Answer

IRR of the prject is 15% because at this rate the NPV is aprroximate "0".

Working:

12/31/05' 12/31/06' Year-1 Year-2 Year-3 Total Revenue 245000 350000 Increase in revenue        105,000       111,300       117,978 expense 200000 250000 Increase in expense          50,000          50,500          51,005 Depreciation          14,290          24,490          17,490 Income before tax          40,710          36,310          49,483 Less: Tax          16,284          14,524          19,793 Net income          24,426          21,786          29,690 Add: Dep          14,290          24,490          17,490 Cash flow          38,716          46,276          47,180 Discount factor @15% 0.870 0.756 0.658 Present value          33,666          34,991          31,021      99,679 Less: Initial Investment 100000 Net Present value (321) In the first 3 year of life the project has no profit no loss, but after 3 years project will generate positive NPV.