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Hercules Exercise Equipment Co purchased a computerized measuring device two years ago for $52,000. The equipment falls into the five-year category for MACRS depreciation and

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Hercules Exercise Equipment Co purchased a computerized measuring device two years ago for $52,000. The equipment falls into the five-year category for MACRS depreciation and can currently be sold for $21,800. A new plece of equipment will cost $142,000. It also falls into the five-year category for MACRS depreciation. Assume the new equipment would provide the following stream of added cost savings for the next six years. Use Table 12-12 Use Anvendix B for an approximate answer but calculate your final answer using the formula and financial calculator methods Year 1 2 Savings $ 59,000 $1,000 49,000 47.000 44,000 33,000 5 The firm's tax rate is 25 percent and the cost of capital is 9 percent a. What is the book value of the old equipment? (Do not round intermediate calculations and round your answer to the nearest whole dollar) Book value D b. What is the tax loss on the sale of the old equipment? (Do not roun nearest whole dollar.) 842 Tax loss c. What is the tax benefit from the sale? (Do not round intermediate dollar.) Tax benefit d. What is the cash inflow from the sale of the old equipment? (Do nc nearest whole dollar.) Cash inflow e. What is the net cost of the new equipment? (Include the inflow from the calculations and round your answer to the nearest whole dollar.) Net cost f. Determine the depreciation schedule for the new equipment. (Round tl the nearest whole dollar. Round the percentage depreciation factors to Year Depreciation Base Percentage Depreciation Annual Depreciation 1 h N 3 4. LO 5 6 g. Determine the depreciation schedule for the remaining years of the old equipment. (Round the depreciatio depreciation answers to the nearest whole dollar. Round the percentage depreciation factors to 3 decimal Year Depreciation Base Percentage Depreciation Annual Depreciation 1 2 3 3 4 h. Determine the incremental depreciation between the old and new equipment and the related tax shield by as a decimal rounded to 2 decimal places. Round all other answers to the nearest whole dollar.) Tax Rate Depreciation Depreciation on New on Old Equipment Equipment Incremental Depreciation Year Tax Shield Benefits 1 2 3 4 5 6

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