year	Cash flow(in billions)	Net income ( in billions)
2012	1.5	1
2013	2.5	2
2014	4	3
2015	5	2
2016	6 (includes 3.5b selling price)	1.5

Motorola Mobility LLC is a company that develops mobile devices. Headquartered in Chicago, Illinois, United States, the company was formed on January 4, 2011 by the split of Motorola Inc. into two separate companies; Motorola Mobility took on the company's consumer-oriented product lines, including its mobile phone business and its cable modems and set-top boxes for digital cable and satellite television services, while Motorola Solutions retained the company's enterprise-oriented product lines. Early 2012, Google decided to purchase Motorola mobility LLC for $12.5b. Google had a plan to keep Motorola mobility for 5 years. Google financial analysis team made the following forecasts:

Year Cash flow(in billions) Net income (in billions) 2012 1.5 1 2013 2.5 2 2014 4 3 2015 3 2 2016 6 (includes 3.5b selling price) 1.5

And that the average book value of asset is $8b and Googles required rate of return is 11%.

Using excel (make formulas viewable), calculate net present value (NPV) for the above investment decision. Would you accept or reject this investment decision? Why?