Compute the accounting rate of return on the investment. Show your calculations and round to two decimal places.

Solutions Tool Co. is considering investing in specialized equipment costing $975,000. The equipment has a useful life of five years and a residual value of $75,000. Depreciation is calculated using the straight-line method. The expected net cash inflows from the investment are given below:










*Average amount invested = (Amount invested + Residual value) / 2

ARR of Equipment = Average annual operating income / Average amount invested

= $35,000 / $525,000 = 6.67% (Rounded)

Business

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