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P11-22 (similar to) Question Holp Terminal cash flow-Replacement decision Russell Industries is considening replacing a fully depreciated machine that has a remaining useful life of

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P11-22 (similar to) Question Holp Terminal cash flow-Replacement decision Russell Industries is considening replacing a fully depreciated machine that has a remaining useful life of 10 years with a newer, more sophisticated machine The new machine will cost $194,000 and will requare $30 500 in installation costs it will be depreciated under MACRS using a 5 year recovery period (see the table E for the applicable depreciaton percentages) A Sotal wil be reured 10 support te new machine The fr?s managers plan to evaluate the poleti i eglacement over a 4 yer pered They estnae rat the ad menne co n r et orkro be sold at the end of 4 years to net $14.200 before taxes, the new machine at the end of 4 proposed purchase of the new mwhno The firm is sutvect to a 40% tax rate t yoars will be worth $73 000 before taxes Calculate the terminal cash tow at the end of wear 4 thwet is relevant to the Data Table The terminal cash low for the replacement decision is shown below (Ro Proceeds from sale of new machine 73000 Tax on sale of new machine 186,335 (Click on the icon located on the top-night comer of the data table below in order to copy its contents into a spreadsheet) Total after-lax proceeds new asset Proceeds from sale of old machineS Tax on sale of old machine Total afer tax proceeds od asset Change in net working capital Torminal cash flow 259 335 Rounded Depreciation Percentages by Recovery Year Using MACRS for First Four Property Classes Percentage by recovery year 5 years Recovery year3 years years 10 20%.-- 32% 19% 12% 12% 5% 14% 25% 18% 12% 9% 9% 18% 14% 15% 9% 4% 6% 10 Totab 100% Enter any number in the edit tields and then cick Check Answer These percentages have boen rounded to the neawde percent to smpility calculations while retaining realsm To calculate the actual depreciabon for tax purposes, be sure to apply Ihe actual urorded percentages or drectly apply dilo docinng bkanco (200%) depreciatonusng to hal year convenbon

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