• MANAGEMENT CONSULTING FIRM HAS TWO OPTIONS: 
• BUY VAN FOR $30,000, MAINTENANCE COST OF $1,000 FOR FIRST YEAR RISING BY $400 PER YEAR THEREAFTER. KEEP THE VAN FOR FIVE YEARS WITH A SALVAGE VALUE OF $6,000. CCA RATE FOR VAN 
• IS 30%.
• LEASE VAN FOR $10,500 PER YEAR FOR FIVE YEARS WITH MAINTENANCE INCLUDED. AFTER TAX CAPITAL COST IS 12% AND TAX RATE IS 40%.
• SHOULD THE COMPANY BUY OR LEASE BASED ON ANNUAL WORTH ANALYSIS.