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At times firms will need to decide if they wank to continue to use their current equipment or replace the equipment with newer equipment. The

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At times firms will need to decide if they wank to continue to use their current equipment or replace the equipment with newer equipment. The company wil need to do replacement analysis to determine which option is the best financlal decision for the company. Price Co, is considering replecing an existing plece of equipment. The project irvolves the following: - The new equipment will have a cost of $1,200,000, and it is eligible for 100% bonus depreciation so it will be fully depreciated at t=0. - The old machine was purchased before the new tax law, so it is being depreciated on a straight-line basis, It has a book value of $200,000 (at year 0 ) and four more years of depreciation left ($50,000 per vear). - The new equipment will have a saivage value of $0 at the end of the project's life (year 6 ). The old mochine has a current salvage value (at year 0 ) of $300,000. - Replacing the old machine wil require an investment in net operating woriong capitat (NowC) of $20,000 that will be recovered at the end of the project's life (year 6 ). - The now machine is more efficient, so the firm's incremental earnings before intereat and taxes (EerT) will increase by a total of $600,000 in each of the next six years (years 1-6). Hint This value represents the difference between the revenues and operating costs (including depreciation expense) generated using the new equipment and that earned using the old equipment. - The project's cost of capital is 13%. - The company's annual tax rate is 25%. Complete the foliowing toble and compute the incremental cash filows associated with the replacement of the old equipment with the new equipmen The not aresent value (How) of this replocement preject is: $1.351.500 $1,295,271 544,747

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