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1. Suppose you buy an asset for $1,000,000. If it costs $100,000 for shipping an

ID: 2762913 • Letter: 1

Question

1. Suppose you buy an asset for $1,000,000. If it costs $100,000 for shipping and installation, how much is your investment outlay?

2. Suppose you buy an asset for $100,000 that is depreciated for tax purposes over 20 years using straight-line depreciation. Break down

the tax effects upon sale of this asset after five years if the sales

price is: (a) $125,000 (b) $100,000 (c) $75,000 (d) $50,000

3. The Schwab Steel Company is considering two different wire sol-dering machines. Machine 1 has an initial cost of $100,000, costs $20,000 to set up and is expected to be sold for $20,000 after 10 years. Machine 2 has an initial cost of $80,000, costs $30,000 to set up and is expected to be sold for $10,000 after 10 years. Both machines would be depreciated over 10 years using straight-linedepreciation. Schwab has a tax rate of 35%.

(a)

What are the cash flows related to the acquisition of each machine?

(b)

What are the cash flows related to the disposition of each machine?

Explanation / Answer

1.

Price of assets = $1,000,000

Installation cost = $100,000

Total investment = $1,000,000 + $100,000

                            = $1,100,000

Hence, total investment outlay is $1,100,000.

2.

Price of assets = $100,000

Life of assets = 20 year

Company using straight line method of depreciation. So annual depreciation is calculated bellow:

Annual depreciation = $100,000 / 20

                                 = $5,000

Value of assets after five year = $100,000 -$5,000 × 5

                                                 = $75,000

Value of assets after 5 year will be $75,000.

Hence, option (C) is correct answer.

3.

a.

Acquisition cost of machine 1

Price of assets = $100,000

Installation cost = $20,000

Acquisition cost = $100,000 + $20,000

                            = $120,000

Hence, total Acquisition cost for machine 1 is $120,000.

Acquisition cost of machine 2

Price of assets = $80,000

Installation cost = $30,000

Acquisition cost = $80,000 + $30,000

                            = $110,000

Hence, total Acquisition cost for machine 2 is $110,000.

b.

Cash flow related to disposition of machine 1 = $20,000

Cash flow related to disposition of machine 2 = $10,000