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Professionnel Documents
Culture Documents
Purchase of FA $ (1,000,000)
Sales of FA $ 437,300
NCS $ (1,000,000) $ 437,300
NWC $ 450,000 $ 485,000 $ 320,000 $ 305,000
Changes in NWC $ (145,000) $ (35,000) $ 165,000 $ 15,000
Opportunity Costs
Total Cash Flow of Investment $ (1,145,000) $ (35,000) $ 165,000 $ 452,300
NPV $ 6,302,359
Year Depreciation Rate for Recovery Period Book Value of Asset
1 14.29% $ 857,100
2 24.49% $ 612,200
3 17.49% $ 437,300
4 12.49% $ 312,400
5 8.93% $ 223,100
6 8.92% $ 133,900
7 8.93% $ 44,600
8 4.46% $0
Depreciation Value Accumulated Depreciation
$ 142,900 $ 142,900
$ 244,900 $ 387,800
$ 174,900 $ 562,700
$ 124,900 $ 687,600
$ 89,300 $ 776,900
$ 89,200 $ 866,100
$ 89,300 $ 955,400
$ 44,600 $ 1,000,000