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2. The president of Cyber Games, an online gaming company, is considering the purchase of some equipment used for the development of new games. The

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2. The president of Cyber Games, an online gaming company, is considering the purchase of some equipment used for the development of new games. The cost is $375,000, the economic life and the recovery period are both 5 years, and there is no terminal disposal value. Annual pretax cash inflows from operations would increase by S 160,000, giving a total 5-year pretax savings of $800,000. The income tax rate is 35%, and the requred after-tax rate of retnis as (Click the icon to view the present value factor table.) (Click the icon to view the present value annuity factor tabie.) Read the requirements Requirement 1. Compute the NPV, assuming straight-line depreciation of $75,000 yearly for tax purposes. Should Cyber Games acquire the equipment? ed fi fro Begin by compusting the net present value (NPV) of the equipment investment, (Round dolar amounts the nearest whole number. Use a minus sign or parentheses for a negative net present value. Enter the present value factor to four decimal places, "X.xXxxx) Present Value of Ordinary Annuity of $1 at 5 years, 8% Annual Cash Inflow Total Present Value Net present value Present value of annuity of equal annual After-tax cash fows from operations per year After-tax cash savings from depreciation Less: Initial investment Net present value Should Cyber Games acquire the equipment? per year # otal I Cyber Games (1) acquire the equipment because the NPV ofthe investment is (2) . Requirement 2, Suppose the asset will te uly depreciabed at the end of year 5 but can be sold for $50,000 cash, Should Cyber Games acquire the equipment? Show computations. Begin by calculating the net present value of the equipment in this scenario. (Round doilar amounts the nearest whole number. Use a minus sign or parentheses for a negative net present value. Enter the present value factor to four decimal places, "X.XXXX Present Value of $1 #5 years, as Cash Inflow Total Present Value NPV of investment from requirement 1 Present value of lump sum after-tax cash flow from disposal of equipment at the end of year 5 Net present value Should Cyber Games acquire the equipment? x Introdu Cyber Games (3) acquire the equipment because the NPV of the investment under this scenario is (4)

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