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______ 10. If a capital budgeting opportunity has a negative “Net Present Value”

ID: 2800800 • Letter: #

Question

______ 10. If a capital budgeting opportunity has a negative “Net Present Value”

                                                            (NPV) based on the firm’s “Weighted Average Cost of Capital”

                                                            (WACC), the investment should be made.

______ 11. An advantage of the payback period method of capital budgeting is

                                                            that it can be used to compare investments that have unequal

                                                            initial costs.

______ 12. Projects having a payback period lower than the specified cut-off

                                                            point should be rejected.

______ 13. For tax purposes, a business may use accelerated depreciation methods.

______ 14. In a capital budgeting analysis, the cost of new equipment should exclude

                                                            the cost of installation in the analysis.

______ 15. An “irrevocable trust” is one in which the trustor has the right to cancel

                                                            the trust during his or her life time.

______ 16. “Collectibles” are items that become valuable or appreciate with time

                                                            because of their scarcity.

______ 17. “Commercial real estate” includes both land and improved property

                                                            that is used by the owner to generate income.

______ 18. “Load” mutual funds do not charge commissions on the amount invested

                                                            and have no sales charges when the shares are sold by their owner.

Explanation / Answer

10. If a capital budgeting opportunity has a negative “Net Present Value” (NPV) based on the firm’s “Weighted Average Cost of Capital” (WACC), the investment should be made. = FALSE

11. An advantage of the payback period method of capital budgeting is that it can be used to compare investments that have unequal initial costs. = TRUE

12. Projects having a payback period lower than the specified cut-off point should be rejected. = FALSE

13. For tax purposes, a business may use accelerated depreciation methods. = TURE

14. In a capital budgeting analysis, the cost of new equipment should exclude thecost of installation in the analysis. = FALSE

15. An “irrevocable trust” is one in which the trustor has the right to cancel the trust during his or her life time. = TURE

16. “Collectibles” are items that become valuable or appreciate with time because of their scarcity. TRUE

17. “Commercial real estate” includes both land and improved propertythat is used by the owner to generate income. = True

18. “Load” mutual funds do not charge commissions on the amount invested and have no sales charges when the shares are sold by their owner. = FALSE