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1: Section 1: Capital Investment Appraisal 2 m! The following scenario relates to Cuestions 16 The directors of Meridian Airways Ltd are currently considering investing

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1: Section 1: Capital Investment Appraisal 2 m! The following scenario relates to Cuestions 16 The directors of Meridian Airways Ltd are currently considering investing in a major project to acquire a fleet of 36 arbus aircraft with a capacity to carry over 40 passengers This is a year project S The initial investment will comprise of three investment sections as follows: 8 9 11 12 1.6395m for the fleet of new aircraft at the end of the project they will be sold for som 2. Additionally, they will require logistical operational premises which will cost 100-at the end of the project a further use will be made of these premises, and the cost transferred to another project 3. Also they will require 16 of equipment this is expected to be sold for Eam at the end of the project. The director's policy is to depreciate the aircraft and equipment over the life of the project using straight line depreciation. There is no depreciation on the topical operational premises They have come up with the following projections of revenue and costs: Revenues Running Costs (excluding depreciation) 14 15 17 18 Em 20 160 21 Year 1 Year 2 Year Year 4 Year 5 296 331 350 396 386 102 170 175 190 23 24 The company, Investment criteria when assessing if a project is viable is as follows: 1. The company's cost of capital is 18% 26 27 2. The company requires an Accounting rate of Heturn of 30%, and a payback period within 3 years 1. They require a positive Net Present Value ning minimum rate of return, before considering Question 1 (2.5 points) The average profit is (choose the nearest) 531.8 293.2 254.4 106.4 Question 2 (2.5 points) The average investment is (choose the nearest) 326 185.1 130.4 276.4 276.4 Question 3 (3 points) The Accounting Rate of Return of the project is 32.64% 57.51% 81.6% 78.04% Question 4 (3 points) The internal rate of return of the project, for your guidance it is less than 30% (choose the nearest) 28.54% 21.75% 25.57% 22.65%

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