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Lou Lewis, the president of Lewisville Company, has asked you to give him an analysis of the best use of a warehouse the company owns.

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Lou Lewis, the president of Lewisville Company, has asked you to give him an analysis of the best use of a warehouse the company owns. a. Lewisville Company is currently leasing the warehouse to another company for $5,000 per month on a year-to-year basis. (Hint Use the PV function in Excel to calculate, on an after-tax basis, the PV of this stream of monthly rental receipts.) b. The warehouse's estimated sales value is $200,000. A commercial realtor believes that the price is likely to remain unchanged in the near future. The building originally cost $60,000 and is being depreciated at $1,500 annually Iis current net book value (NBV) is $7,500 c. Lewisville Company is seriously considering converting the warehouse into a factory outlet for furniture. The remodeling will cost $100,000 and will be modest because the major attraction will be rock-bottom prices. The remodeling cost will be depreciated over the next 5 years using the double-declining-balance method. (Note Use the VDB function in Excel to calculate depreciation charges. The advantage of using the VDB, rather than the DDB, function is that there is a (default) option in the former that provides an automatic switch to the straight-line method when it is advantageous to do so) d. The inventory and receivables (net of current liabilities) needed to open and sustain the factory outlet would be $600,000. This e Lou is fairly certain that the warehouse will be condemned in 10 years to make room for a new highway. The firm most likely would f Estimated annual operating data, exclusive of depreciation, are as follows: total is fully recoverable whenever operations terminate. receive $200,000 from the condemnation. Sales (cash) Operating expenses 900,000 500,000 9. Nonrecuring sales promotion costs at the beginning of year 1 Le, time 0) are expected to be $100,000. (These costs are fully deductible for tax purposes.) h. Nonrecurring termination costs at the end of year 5 are $50,000. (These costs are fully deductible for tax purposes ) i. The after-tax discount rate for capital budgeting purposes is 14% (To calculate the present value factor foreach year, i, 5, use the following formula: PV factori-1+ 1.141). The company is in the 40% tax bracket (federal and state combined). Required: 1. Show how you would handle the individual items in determining whether the company should continue to lease the space or convert it to a fectory outlet. Use PV function in Excel, VDB function in Excel to calculate annual depreciation charges. Use NPV function to calculate depreciation tax savings 2 Indicate which course of action, based only on these deta, should be taken. a. After-tax monthly rent foregone b All are irrelevant c. Remodeling cost (capitalized) Depreaation tax savings (DDB method, @40%) d Investment in net working capital e. Recovery of net working capital After-tax cash sales After-tax cash operating expenses g After-tax sales promotion cost, year h. Aer-tax termination cost, year 5 NPV Req 1 Req 2 Indicate which course of action, based only on these data, should be taken. OContinue to lease the space Convert it to a factory outlet.

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