A company has been invited to invest $1 million in a partnership and receive a guaranteed total of $2.5 mil­lion after 4 years. By corporate policy, the MARR is always established at 4% above the real cost of capital. The real interest rate paid on capital is currently 10% per year and the inflation rate during the 4-year period is expected to average 3% per year. (a) Is the invest­ment economically justified? (b) At what real interest rate on capital will the decision made above change?

What will be an ideal response?


(a) Required future amount is equal to a return of if on its investment

if = (0.10 + 0.04) + 0.03 + (0.1 + 0.04)(0.03) = 0.1742 (17.42%)

Required future: F = 1,000,000(F/P,17.42%,4)
= 1,000,000(1.90094)
= $1,900,940

Company will get more; make the investment

(b) Set F relation equal to $2.5 million; find if; calculate MARR and then i

2,500,000 = 1,000,000(F/P,if,4)
= 1,000,000(1 + if)?
(1 + if) = 2.5^0.25
if = 1.2574 – 1
= 0.2574 (25.74%)
0.2574 = MARR + 0.03 + (MARR)(0.03)
MARR = 0.2574 – 0.03)/1.03
= 0.2208

i = MARR – 0.04
= 0.2208 – 0.04
= 0.18.08 (18.08%)

If the real interest rate i paid on capital exceeds 18.08% per year, the investment is not economically justified.

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