A local day spa is considering investing in a machine that costs $60,000. The machine is expected to generate revenues of $25,000 per year for five years. The machine would be depreciated using the straight-line method with no half-year convention over its five year life and have no salvage value. The company considers the impact of income taxes in all of its capital investment decisions. The

company has a 35 percent income tax rate and desires an after-tax rate of return of 14 percent on its investment. The net present value of the machine is:
A) $36,985.
B) $10,207.
C) $25,828.
D) $22,566.


B

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A new manufacturing machine is expected to cost $278,000, have an eight-year life, and a $30,000 salvage value. The machine will yield an annual incremental after-tax income of $35,000 after deducting the straight-line depreciation. Compute the payback period for the purchase.

A. 8.7 years. B. 5.4 years. C. 4.2 years. D. 7.3 years. E. 3.8 years.

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What is the concern with the inclusion of fixed-rate mortgage loans in the collateral pool when the liabilities are floating rate?

What will be an ideal response?

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Fletcher Corp. is considering the purchase of a new piece of equipment. The equipment will have an initial cost of $400,000, a 5-year life, and a salvage value of $75,000. If the accounting rate of return for the project is 10%, what is the annual increase in net cash flow? Ignore income taxes.

A. $40,000 B. $65,000 C. $25,000 D. $105,000

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The coefficient of determination ____________________ for degrees of freedom takes into account the sample size and the number of independent variables when assessing model fit

Fill in the blank(s) with correct word

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