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Grundy Corporation purchased a piece of equipment for $240,000 three years ago.

ID: 2767439 • Letter: G

Question

Grundy Corporation purchased a piece of equipment for $240,000 three years ago. Today this equipment can be sold for $85,920. A new piece of equipment can be purchased today for $290,000. It will cost $40,000 to ship it and $20,000 to get it installed.   Its estimated market value at the end of five years from today is $7,000. Both machines fall under the five year MACRS category. Its tax rate is estimated at 35% and the cost of capital is 11.5%.

Estimated gross profit from both machines is presented in the table below. Prepare the following statements:

a) Initial cost

b) After-tax cash flows for the economic life of the new machine

c) End of the project non-operating cash flows.

Year

New

Old

1

$105,000.00

$36,000.00

2

$84,000.00

$26,000.00

3

$79,000.00

$19,000.00

4

$70,000.00

$18,000.00

5

$60,000.00

-$16,000.00

Year

New

Old

1

$105,000.00

$36,000.00

2

$84,000.00

$26,000.00

3

$79,000.00

$19,000.00

4

$70,000.00

$18,000.00

5

$60,000.00

-$16,000.00

Explanation / Answer

a) Initial Cost Purchase cost of equipment 290000 Shipment cost 40000 Installation cost 20000 350000 Less sale proceeds from old machine -85920 264080 b) After Tax Cash flow for economic life of new machine 1 2 3 4 5 After Tax Cash flow 105000 84000 79000 70000 60000 Less after tax cash flow old machine -36000 -26000 -19000 -18000 16000 Incremental cash flow 69000 58000 60000 52000 76000 Add Depreciation                 52,816                 84,506              50,703              30,422              45,633               121,816               142,506            110,703              82,422            121,633 Salvage value after tax 4550 Total Cash flow               121,816               142,506            110,703              82,422            126,183 DF 0.90 0.80 0.72 0.65 0.58 DCF               109,252               114,626              79,861              53,327              73,219 Total DCF               430,285 c) End of the project non operating cash flow = $ 4550