Chapter 10 making capital investment decisions

... 0) = $10, 200 10- 18 Example: Seven-Year MACRS Year MACRS Percent D 1429 1429( 110, 000) = 15,719 2449 2449( 110, 000) = 26,939 1749 1749( 110, 000) = 19,239 1249 1249( 110, 000) = 13,739 0893 0893( 110, 000) ... 17,000 10- 17 Example: Three-year MACRS Year MACRS percent D 3333 3333( 110, 000) = 36,663 4445 4445( 110, 000) = 48,895 1481 1481( 110, 000) = 16,291 0741 0741( 110, 000) = 8,151...

Ngày tải lên: 23/03/2015, 17:09

... Affecting Affecting Investment Investment Decisions Decisions Additional factors impacting on investment criteria calculations are: the effect of inflation on the cost of capital working capital requirements ... a capital investment project Project Project Appraisal Appraisal Factors Factors Used Used in in Sensitivity Sensitivity Analysis Analysis Control Control of of Capital...

Ngày tải lên: 04/10/2015, 19:57

... important elements of real estate are “Location, Location, Location” This may apply to commercial real estate, but far less so when it comes to residential real estate A savvy investor realizes that ... great investment into a money pit #3 Failing to get a home inspection Some people are the “know-it-all” type and seem to know more than they really Others have legitimate expertis...

Ngày tải lên: 22/02/2014, 12:20

... all these cash inflows and outflows are affected by that decision Many other decisions affect the company’s cash flows: • Choice of distribution channel • Purchases of buildings • Choice of geographical ... many cash flows are affected, and they usually extend over a long period of time Investment appraisal criteria help us in analyzing capital budgeting decisions by...

Ngày tải lên: 08/05/2014, 10:11

... Group, LLC Grid-enabled GIS 169 Figure 10. 3 Stages of development in Grid GIS for environmental decision- making This chapter focuses on the technical and indeed cultural aspects of GIScience that ... Group, LLC 168 GIS for environmental decision- making sensed data and/or functions and perspectives may be found in a diverse range of subject areas connected with envir...

Ngày tải lên: 12/08/2014, 05:21

... – Sell the old machine: If we sell the old machine, we receive the cash flow from the sale, pay taxes on the gain, and pay the costs associated with keeping the new machine The present value of ... forecasts recognize the exact timing of the cash flows, then there is no need to also include investment in working capital If the $50,000 is expensed at the end of...

Ngày tải lên: 14/08/2014, 11:20

... 17: Investment Decisions and the Cost of Capital Objectives: After studying the chapter, you should understand: the concepts of capital budgeting and cost of capital some simple techniques for the ... isis the the difference difference between between the the present present value value of of aa future future cash cash flow flow and and the the initia...

Ngày tải lên: 04/10/2015, 20:08

... – Sell the old machine: If we sell the old machine, we receive the cash flow from the sale, pay taxes on the gain, and pay the costs associated with keeping the new machine The present value of ... If the spare warehouse space will be used now or in the future, then the project should be credited with these benefits Charge opportunity cost of the land and build...

Ngày tải lên: 10/08/2016, 20:23

... cash flows of $5,000,000 at the end of each of the next years However, the facility will have to be repaired at a cost of $6,000,000 at the end of the second year Thus, at the end of Year there will ... cash flows of $500,000 at the end of each of the next 20 years However, repairs that will cost $1,000,000 must be incurred at the end of the 10th year T...

Ngày tải lên: 22/11/2016, 11:02

... 10 REPORTING AND ANALYZING LIABILITIES 10- 2 Financial Accounting, Seventh Edition Learning Learning Objectives Objectives After studying this chapter, you should be able to: 10- 3 Explain ... value 10- 30 LO Prepare the entries for the issuance of bonds and interest expense Accounting Accounting for for Bond Bond Issues Issues Question The rate of interest investors de...

Ngày tải lên: 24/11/2016, 14:36

... 10 Reporting and Analyzing Liabilities Kimmel ● Weygandt ● Kieso Financial Accounting, Eighth Edition 10- 2 CHAPTER OUTLINE LEARNING OBJECTIVES 10- 3 Explain how to account for current ... Jan Cash 100 ,000 Bonds Payable 100 ,000 Prepare the entry Devor would make to accrue interest on December 31 ( $100 ,000 x 10% x 12/12) Dec 31 Interest Expense 10, 000 Interest Payable 10-...

Ngày tải lên: 11/05/2017, 16:55

... shared responsibility for with another manager Chapter 10- 50 LO 4: Describe the concept of responsibility accounting Responsibility Responsibility Accounting Accounting for for Cost Cost Centers ... control Chapter 10- 35 LO 4: Describe the concept of responsibility accounting The The Concept Concept of of Responsibility Responsibility Accounting Accounting Conditions fo...

Ngày tải lên: 13/05/2017, 08:17

... the multiplicative learning model is reasonable by creating a scatterplot of Log(Time) versus Log(Batch) The multiplicative model implies that it should be approximately linear  The relationship ... several, usually equally spaced, points in time  Time series variables are usually related to their own past values—a property called autocorrelation—which adds complications to the analysis...

Ngày tải lên: 10/08/2017, 10:35