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The Pickering Firm, Inc. is considering purchasing five SUVs to add to its surveying fleet. They are considering purchasing the vehicles or leasing the vehicles.

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The Pickering Firm, Inc. is considering purchasing five SUVs to add to its surveying fleet. They are considering purchasing the vehicles or leasing the vehicles. If the SUVs are purchased, they will have a first cost of $28,000 per vehicle. The annual operating and maintenance costs are estimated to be $4,000 per vehicle. At the end of the six year planning horizon, the SUVs are expected to have a salvage value of $7,000 per vehicle. The SUVs qualify as a 5-year MACRS property. If the SUVs are leased, beginning of year lease payments of $9,500 per vehicle will be paid. The supplier includes maintenance in the lease payment. The lease payments can be expensed (not depreciated) for income tax purposes. Using a present worth analysis and an after-tax MARR of 10% per year, determine if Pickering should purchase or lease the SUVs. Assume an income tax rate and depreciation recapture rate of 25% per year. Pickering The Pickering Firm, Inc. is considering purchasing five SUVs to add to its surveying fleet. They are considering purchasing the vehicles or leasing the vehicles. If the SUVs are purchased, they will have a first cost of $28,000 per vehicle. The annual operating and maintenance costs are estimated to be $4,000 per vehicle. At the end of the six year planning horizon, the SUVs are expected to have a salvage value of $7,000 per vehicle. The SUVs qualify as a 5-year MACRS property. If the SUVs are leased, beginning of year lease payments of $9,500 per vehicle will be paid. The supplier includes maintenance in the lease payment. The lease payments can be expensed (not depreciated) for income tax purposes. Using a present worth analysis and an after-tax MARR of 10% per year, determine if Pickering should purchase or lease the SUVs. Assume an income tax rate and depreciation recapture rate of 25% per year. Pickering

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