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Maintenance money for an athletic complex has been sought. Mr. Kendall, Athletic

ID: 2811940 • Letter: M

Question

Maintenance money for an athletic complex has been sought. Mr. Kendall, Athletic Director, would like to solicit a donation to cover all future expected maintenance costs for the building. These maintenance costs are expected to be S1.5 million each year for the first five years, $1.8 million each year for years 6 through 10, and $2 million each year after that. (The building has an indefinite service life.) If the money is placed in an account that will pay 5% interest compounded annually, how large should the gift be? Click the icon to view the interest factors for discrete com pounding when i-5% per yea The gift should be million. (Rlound to two decimal places)

Explanation / Answer


Gift = Present value today = $37.16 million

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WORKING

Present value of perpetuity i.e. payment required forever after 10th year should be known before calculating other payment present values.

Present value of perpetuity at year 10 end = 2 / 5% = $40 millions

We will discount the perpetuity at end of 10th year to present in below equation along with other cash flows:

Years

Cash flows = C

Discount factor = df

PV = C x df

1

1.5

0.952380952

               1.43

2

1.5

0.907029478

               1.36

3

1.5

0.863837599

               1.30

4

1.5

0.822702475

               1.23

5

1.5

0.783526166

               1.18

6

1.8

0.746215397

               1.34

7

1.8

0.71068133

               1.28

8

1.8

0.676839362

               1.22

9

1.8

0.644608916

               1.16

10

1.8 + 40 = 41.8

0.613913254

             25.66

Total of PV =

             $37.16 million

OR

Present value today = 1.5/(1+5%)^1 + 1.5/(1+5%)^2 + 1.5/(1+5%)^3 + 1.5/(1+5%)^4 + 1.5/(1+5%)^5 + 1.8/(1+5%)^6 + 1.8/(1+5%)^7 + 1.8/(1+5%)^8 + 1.8/(1+5%)^9 + 1.8/(1+5%)^10 + 40/(1+5%)^10

Present value today = $37.16 million

Years

Cash flows = C

Discount factor = df

PV = C x df

1

1.5

0.952380952

               1.43

2

1.5

0.907029478

               1.36

3

1.5

0.863837599

               1.30

4

1.5

0.822702475

               1.23

5

1.5

0.783526166

               1.18

6

1.8

0.746215397

               1.34

7

1.8

0.71068133

               1.28

8

1.8

0.676839362

               1.22

9

1.8

0.644608916

               1.16

10

1.8 + 40 = 41.8

0.613913254

             25.66

Total of PV =

             $37.16 million

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