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1 Page 2 2 J. Appleseed Ltd. is considering whether to borrow funds to purchase a machine for apple picking or lease the asset under

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1 Page 2 2 J. Appleseed Ltd. is considering whether to borrow funds to purchase a machine for apple picking or lease the asset under an operating lease arrangement. The lease would be from the local leasing store with annual lease payments, payable at the beginning of each of the next five years of $10,000. (Five years is the time horizon for the analysis.) As an alternative, the owner has approached his bank to enquire about a loan to purchase the apple picking machine. The cost of the machine is $51,000, it has an economic life of 8 years and, at the end of five years, the market (salvage) value is estimated to be $15,000. The bank has informed bim that they would charge 8 percent per year (payable annually, at the end of each year). The equipment has a CCA rate of 25 percent. The benefits of any tax shields are realized at the end of each year. The company's tax rate is 20 percent. Exotic Mango Farms' cost of capital is 15 percent. Page 3 3 Page 4: 4 Paragraph Page 5: BI 5 Page 6 Required: A. Determine if the company should lease the new picking machine or borrow the funds to purchase it. Complete the following table and use the space below to support your answers: Leasing alternative: senty A. Determine if the company should lease the new picking machine or borrow the funds to purchase it. Complete the following table and use the space below to support your answers: Leasing alternative: Present value of the lease alternative: Discount rate used: Borrow to purchase alternative: Present value of the borrow-to-purchase alternative: Which alternative would you choose? Why would you choose that alternative? 1 121 Use the following space to provide information in support of your calculation (add space by hitting the enter key)... 121 Use the following space to provide information in support of your calculation (add space by hitting the enter key)... ... then move on to the next question BOTTOM OF THE ANSWER BOX (There are no questions below this sentence.)

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