Calculating 'cash flows at the start'

Adrenaline Corporation $($ADR$)$ provides racing car experiences is considering

whether to buy a new supercar. The new supercar has a purchase price of

$$300,000.$

The new supercar will result in a decrease in trade receivables for the

company from $$8,500$ to $$6,500.$ ADR predicts that inventory will increase

by $$10,000$ to $$23,500.$

If the new supercar is purchased, ADR will sell used super car parts which

they have and which is not compatible with the new supercar. This used

supercar parts has a current value of $$35,000.$ and has been fully

depreciated for tax purposes.

ADR plans to borrow $$200,000$ in debt to help fund the purchase of the

new supercar. The principal and interest repayments on the debt are

$$10,000$ per annum.

The new supercar has a useful life of $10$ years. Assume the company tax rate

is $30\%.$

Last month, ADR paid a consulting firm $$5,500$ to assess demand for new

supercar experiences.

ADR will build a secure garage to park the supercar. The secure garage will

cost $$150,000$ and can be depreciated on a straight$-$line basis over $25$ years.

In order to be able to operate the new supercar, the two professional car

drivers which work for ADR immediately need to undertake a one$-$day

training class. The training costs are tax deductible, and will cost a $$2,000$

per driver.

What are the 'cash flows at the start'?

$[$Describe and list separately each cash flow and the corresponding amount

on a new line, as in lecture and tutorial examples.$]$