15 Compute the internal rate of return on an investment where (ignore income taxes.): Purchase price is $302,820. Useful life of 7 years. No salvage value. Generates additional net cash inflows of $84,000 per year. Click here to view Exhibit 138-1 e and Exhibit 138-2c, to determine the appropriate discount factor(s) using the tables provided 20% 17% 19% 22% Previous 5.88 pts Next EXHIBIT 138-1 Present Value of $1 Penods a 5% 1 2 3 4 5 10 " 12 13 14 15 16 76 s 10% 11% 12% 12% 14% 16% 17% 1% 15% 19% 20% 21% 22% 27% 24% 25% es 0962 0952 0043 0.935 0.925 0917 0900 0901 085 0885 0877 0.870 0.062 0855 0847 0.840 0832 0.826 0820 0813 0806 0800 0925 0007 0.990 0873 0857 0842 0826 0812 0797 0783 0.769 0.756 0.743 0731 0718 0706 0.694 0683 0.672 0.661 0650 0.540 0809 0.864 0040 0816 0794 0772 0751 0731 0712 0693 0675 0.658 0641 0624 0609 0.593 0579 0564 0.551 0537 0524 0512 0855 0823 0792 0763 0735 0708 0683 0650 0636 0.613 0592 0572 0.552 0534 0516 0499 0482 0467 0451 0437 0423 0.410 0822 0784 0767 0713 0601 0650 0621 0593 0.567 0543 0519 0497 0476 0456 0437 0419 0.402 0386 0370 0.355 0341 0.328 0790 0.746 0706 0666 0630 0596 0564 0535 6507 0480 0456 0432 0410 0390 0.370 0352 0335 0319 0303 0289 0275 0262 0.760 0711 0665 0623 0583 0547 0513 0482 0452 0425 0400 0.376 0.304 0333 0314 0296 0.279 0262 0.249 0235 0222 0210 0731 0677 0627 0582 0540 0502 0467 0434 0404 0376 0.351 0.327 0.305 0285 0.206 0249 0233 0218 0.204 0191 0179 0108 0703 0645 0302 0544 0500 0.460 0.424 0391 0361 0333 0.308 0.264 0263 0243 0225 0200 0194 0.180 0.167 0.155 0.144 0.134 0676 0514 0558 0508 0462 0422 0.396 0352 0322 0295 0270 0247 0227 0208 0.101 0176 0.162 0.149 0.137 0.126 0116 0107 0650 0185 0527 0475 0429 0388 0350 0317 0287 0201 0237 0215 0195 0178 0162 0148 0135 0123 0112 0.108.0004 0.006) 0625 0557 0497 0444 0.397 0356 0319 0206 0.257 0231 0.200 0.187 0.160 0152 0137 0124 0112 0102 0092 0.083 0076 0.069 0601 0530 049 0415 0.368 0320 0200 0258 0229 0204 0182 0163 0.145 0130 0116 0104 0.093 0084 0075 0068 0061 0.055 0577 0505 0442 0388 0340 0299 0263 0222 0205 0181 0.100 0.141 0.120 0111 0099 008 0078 0060 0062 0055 0049 0.084 0555 0481 0417 6362 0315 0275 0239 0309 0183 0160 0140 0123 0108 0.095 0.004 0.074 0.065 0.057 0051 0045 0040 0.035 0534 0458 0394 0338 0292 0252 0218 0.188 0.163 0141 0 123 0107 0093 001 0021 0062 0.054 0.047 0042 0036 0032 0028- 0513 0436 0371 0317 0270 0231 0198 0170 0146 0125 0106 0093 0080 00 0060 0053 0045 0039 0034 0030 0026 0003 0494 0418 0350 0296 0250 0212 0190 0.153 0130 0111 005 008 009 0050 0051 0044 0038 0032 0028 0024 0021 0018 0475 036 0331 0277 0232 0194 0164 0138 0116 008 0083 0070 0060 0051 0043 0037 0031 0027 0023 0020 0017 0014 0456 0377 0312 0258 6215 0179 0.149 0.124 0.104 008 0073 0061 0061 0043 0007 0031 0026 0022 0019 0016 0014 0012 5439 0355 0204 0242 0.100 6164 0135 0112 0093 our 0064 003 0044 0037 0031 002 0022 0018 0015 0013 0.011 0.000 433 0.343 6278 0336 0184 0150 0123 0101 0083 0068 0056 0046 0038 0032 0008 0022 0018 cos 0013 0011 000 0007 BADS 0326 0283 0211 0470 613 112 0001 0074 0000 0.049 0040 0013 0027 0022 0018 0016 0012 0010 0.000 0.007 0.00 630 0310 0347 0.187 0.15 0126 0 103 0002 nose 003 0043 003 9028 0023 0019 0015 0013 0010 000 0007 000 0005 0375 0295 0335 6184 0146 0116 0092 0074 0069 0047 0038 0030 0024 0020 0ore 0013 0010 0000 0007 0006 000 0004 0361 0201 620 172 6136 6100 004 0064 003 004 03 0026 0021 0017 0014 0011 0000 0007 0.006 0.006 0.004 0.009 0347 026 0207 0165 0125 Dose 0076 00 0047 0037 0025 0003 0018 0014 0011 0009 0007 0006 0.006 0.004 8003 0002 0333 0356 0196 1000116 0000 000054 0042 033 006 0030 0018 0012 000 0000 0000 000 0004 0.003 0.002 0.002 63281246385 0141 0107 0082 003 004 0017 009 0022 0017 0014 0011 000 000 000 0004 0.003 0002 0000 0002 11308 0231 057 0131 0099 00S 0067 044 0033 006 000 0015 0013 0000 007 000 0004 0.003 0.003 0.002 0.002 0.001 9308 0142-607 006 0046 82 0022 0015 011 800 000 000 000 0002 8001 0001 * 22 *REER 17 14 19 20 21 22 24 2 26 29 30 0001 6000 6000 0000 0.000 0.600 EXHIBIT 13B-2 Present Value of an Annuity of $1 in Arrears; - 0.926 4.623 8.760 8.306 7.887 7.499 7.139 9.385 8.863 8.384 7.943 7.536 9.986 9.394 8.853 8.358 7.904 10.563 9.899 9.295 8.745 8.244 11.118 10.380 9.712 9.108 8.559 9% 10% 11% 12% 13% 14% 15% 16 % 17 % 18 % 19% 20% 21% 22% 23% 24% 25% 0.917 0.909 0.901 0.893 0.885 0.877 0.870 0.862 0.855 0.847 0.840 0.833 0.826 0.820 0.813 0.806 0.800 1.759 1.736 1.713 1.690 1.668 1.647 1.626 1.605 1.585 1.566 1.547 1.528 1.509 1.492 1.474 1.457 1.440 2.531 2.487 2.444 2.402 2.361 2.322 2.283 2.246 2.210 2.174 2.140 2.106 2.074 2.042 2.011 1.981 1.952 3.240 3.170 3.102 3.037 2.974 2.914 2.855 2.798 2.743 2.690 2.639 2.589 2.540 2.494 2.448 2.404 2.362 3.890 3.791 3.696 3.605 3.517 3.433 3.352 3.274 3.199 3.127 3.058 2.991 2.926 2.864 2.803 2.745 2.689 Periods 4% 5% 6% 7% 8% 1 2 3 4 5 0.962 0.952 0.943 0.935 1.886 1.859 1.833 1.808 1.783 2.775 2.723 2.673 2.624 2.577 3.630 3.546 3.465 3.387 3.312 4.452 4.329 4.212 4.100 3.993 6 7 8 9 10 5.242 5.076 4.917 4.767 6.002 5.786 5.582 5.389 6.733 6.463 6.210 5.971 5.747 7.435 7.108 6.802 6.515 6.247 8.111 7.722 7.360 7.024 6.710 5.206 11 12 13 14 15 16 17 18 19 20 11.652 10.838 10.106 9.447 8.851 12.166 11.274 10.477 9.763 9.122 12.659 11.690 10.828 10.059 9.372 13.134 12.085 11.158 10.336 9.604 13.500 12 462 11.470 10.594 9.818 21 22 23 24 25 26 27 28 29 30 40 4.486 4.355 4.231 4.111 3.998 3.889 3.784 3.685 3.589 3.498 3.410 3.326 3.245 3.167 3.092 3.020 2.951 5.033 4.868 4.712 4.564 4.423 4.288 4.160 4.039 3.922 3.812 3.706 3.605 3.508 3.416 3.327 3.242 3.161 5.535 5.335 5.146 4.968 4.799 4.639 4.487 4.344 4.207 4.078 3.954 3.837 3.726 3.619 3.518 3.421 3.329 5.995 5.759 5.537 5.328 5.132 4.946 4.772 4.607 4.451 4.303 4.163 4.031 3.905 3.786 3.673 3.566 3.463 6.418 6.145 5.889 5.650 5.426 5.216 5.019 4.833 4.659 4.494 4.339 4.192 4.054 3.923 3.799 3.682 3.571 6.805 6.495 6.207 5.938 5.687 5.453 5.234 5.029 4.836 4.656 4:486 4.327 4.177 4.035 3.902 3.776 3.656 7.161 6.814 6.492 6.194 5918 5.660 5.421 5.197 4.988 4.793 4.611 4.439 4.278 4.127 3.985 3.851 3.725 7.487 7.103 6.750 6.424 6.122 5842 5.583 5.342 5.118 4.910 4.715 4.533 4.362 4.203 4.053 3.912 3.780 7.786 7.367 6.982 6.628 6.302 6.002 5.724 5.468 5.229 5.008 4.802 4.611 4.432 4.265 4.108 3.962 3.824 8.061 7.606 7.191 6.811 6.462 6.142 5.847 5,575 5.324 5.092 4.876 4.675 4:489 4.315 4.153 4,001 3.859 8.313 7.824 7.379 6.974 6.604 6.265 5.954 5.668 5.405 5.162 4938 4,730 4.536 4357 4.189 4.033 3.887 8.544 8.022 7.549 7.120 6.729 6.373 6.047 5.749 5.475 5222 4.990 4.775 4.576 4.391 4.219 4,059 3910 8.756 8.201 7:702 7.250 6.840 6.467 6.128 5.818 5534 5.273 5033 4.812 4.608 4.419 4.243 4.080 3.928 8.950 8.365 7.839 7.366 6.938 6.550 6,198 5.877 5584 5.316 5.070 4.843 4.635 4.442 4.263 4.097 3.942 9.129 8.514 7.963 7.469 7.025 6.623 6.259 5929 5,628 5.353 5 101 4.870 4.657 4.460 4.279 4.110 3.954 14.029 12.821 11.764 10.836 10.017 14.451 13 163 12.042 11.061 10.201 14.857 13.489 12.303 11.272 10.371 15.247 13.790 12.550 11.469 10.529 15.622 14.094 12783 11.654 10.675 15.983 14.375 13.003 11.826 10.810 9.929 9.161 8.488 7.896 7.372 6.906 6491 6.118 5783 5400 5.200 4.956 4.728 4.520 4.328 4 151 3.958 16.330 14.643 13211 11.987 10.935 10.027 9.237 8.548 7.943 7.409 6.935 6.514 6.136 5.798 5.492 5.215 4.964 4.734 4.524 4.332 4.154 3990 16.663 14.898 13.406 12.137 11.051 10.116 9.307 8.602 7.904 7.441 6.961 6.534 6.152 5.810 5.502 5223 4970 4.739 4528 4.335 4 157 3.902 16.984 15.141 13.591 12.278 11.158 10.198 9.370 8.650 8.022 7.470 6.983 6.551 6.166 5.820 5.510 5.229 4.975 4743 4531 4.337 4.159 3994 17.292 15.372 13.765 12.409 11.258 10.274 9.427 8.694 8055 7.496 7.003 6.566 6.177 5.829 5517 5.235 4979 4.746 4.534 4.339 4.160 3.995 9.292 8.649 8.075 7.562 7.102 6687 6312 5.973 5.665 5.384 5.127 4.891 4.675 4.476 4.292 4.121 3.963 9.442 8.772 8.176 7.645 7.170 6.743 6.359 6.011 5.696 5.410 5.149 4.909 4.690 4.488 4,302 4.130 3.970 9.580 8883 8.266 7.718 7.230 6.792 6.399 6044 5.723 5.432 5.167 4.925 4.703 4.490 4.311 4.137 3.976 9.707 8.985 8.348 7.784 7.283 6.835 6434 6073 5746 5.451 5.182 4937 4713 4507 4318 4 143 3.981 9823 9077 422 7.843 7.330 6873 6464 6097 5.766 5.467 5.195 4948 4.721 4514 4.323 4.147 3.985 19.703 17.159 15.046 13.332 11.925 10.757 9779 8951 8244 7634 7.105 6642 6233 5.871 5548 5.258 4.997 4.760 4544 4.347 4.166 3.999