This document discusses depreciation and provides details on various depreciation methods. It defines depreciation as how businesses can recover the lost value of capital assets over time by deducting the asset's value from taxes. The document outlines straight-line, declining balance, and MACRS depreciation methods. It explains key terms like book value, salvage value, and recovery period and provides examples of how to calculate depreciation using different methods.
Whether should an organization replace it's assets or not depends on replacement analysis. terms like useful life, EUAC, economic life, ownership life, physical life are explained.
Whether should an organization replace it's assets or not depends on replacement analysis. terms like useful life, EUAC, economic life, ownership life, physical life are explained.
Used by engineering students worldwide, this best-selling text provides a sound understanding of the principles, basic concepts, and methodology of engineering economy. Built upon the rich and time-tested teaching materials of earlier editions, it is extensively revised and updated to reflect current trends and issues, with an emphasis on the economics of engineering design throughout. It provides one of the most complete and up-to-date studies of this vitally important field.
Copyright (c) 2017 McGraw-Hill Education. All rights reser.docxdickonsondorris
Copyright (c) 2017 McGraw-Hill Education. All rights reserved. No reproduction or distribution without the prior written consent of McGraw-Hill Education.
8.*
Key Concepts and SkillsUnderstand: The payback rule and its shortcomingsAccounting rates of return and their problemsThe internal rate of return and its strengths and weaknessesThe net present value rule and why it is the best decision criteriaThe modified internal rate of returnThe profitability index and its relation to NPV
8-*
Copyright (c) 2017 McGraw-Hill Education. All rights reserved. No reproduction or distribution without the prior written consent of McGraw-Hill Education.
8.*
Chapter Outline
8.1Net Present Value
8.2The Payback Rule
8.3The Average Accounting Return
8.4The Internal Rate of Return
8.5The Profitability Index
8.6The Practice of Capital Budgeting
8-*
Copyright (c) 2017 McGraw-Hill Education. All rights reserved. No reproduction or distribution without the prior written consent of McGraw-Hill Education.
8.*
Capital BudgetingAnalysis of potential projectsLong-term decisionsLarge expendituresDifficult/impossible to reverseDetermines firm’s strategic direction
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Copyright (c) 2017 McGraw-Hill Education. All rights reserved. No reproduction or distribution without the prior written consent of McGraw-Hill Education.
8.*
Good Decision CriteriaAll cash flows considered?TVM considered?Risk-adjusted?Ability to rank projects?Indicates added value to the firm?
8-*
Copyright (c) 2017 McGraw-Hill Education. All rights reserved. No reproduction or distribution without the prior written consent of McGraw-Hill Education.
8.*
Net Present Value
How much value is created from undertaking an investment?
Step 1: Estimate the expected future cash flows.
Step 2: Estimate the required return for projects of this risk level.
Step 3: Find the present value of the cash flows and subtract the initial investment to arrive at the Net Present Value.
8-*
Copyright (c) 2017 McGraw-Hill Education. All rights reserved. No reproduction or distribution without the prior written consent of McGraw-Hill Education.
8.*
Net Present Value
Sum of the PVs of all cash flows
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Initial cost often is CF0 and is an outflow.
NPV =
∑
n
t = 1
CFt
(1 + R)t
- CF0
NOTE: t=0
Copyright (c) 2017 McGraw-Hill Education. All rights reserved. No reproduction or distribution without the prior written consent of McGraw-Hill Education.
NPV =
∑
n
t = 0
CFt
(1 + R)t
8.*
NPV – Decision RuleIf NPV is positive, accept the projectNPV > 0 means: Project is expected to add value to the firmWill increase the wealth of the ownersNPV is a direct measure of how well this project will meet the goal of increasing shareholder wealth.
8-*
Copyright (c) 2017 McGraw-Hill Education. All rights reserved. No reproduction or distribution without the prior written consent of McGraw-Hill Education.
8.*
Sample Project DataYou are looking at a new project and have estimated the following cash flow.
Econ 3022 MacroeconomicsSpring 2020Final Exam - Due A.docxtidwellveronique
Econ 3022: Macroeconomics
Spring 2020
Final Exam - Due April 24th 11:59pm
1 Multiple Choice Questions (5 points each)
Question 1 What is Ricardian Equivalence?
(a) The economic hypothesis that agents’ decisions are una↵ected by the timing of taxation
and government spending
(b) The economic hypothesis that agents’ decisions are a↵ected by the timing of taxation
and government spending
(c) The economic hypothesis that taxation must be equal every period.
(d) The economic hypothesis that it is impossible to individually identify taxation today
and taxation tomorrow.
Question 2 Consider the consumer problem from the microeconomic foundations we dis-
cussed in class. Suppose the wage decreases. What do we expect to happen to house-
hold labor supply?
(a) Unclear
(b) Increase
(c) Decrease
(d) Stay constant
1
Question 3 Consider the consumer problem from the real intertemporal model. Which of
the following conditions must be satisfied at the solution?
(a) MRSl,c = w
(b) MRSc0,l0 =
1
w0
(c) MRSl,l0 =
w(1+r)
w0
(d) All of the above
Question 4 If total factor productivity tomorrow, z0, increases. What should happen to
investment?
(a) Unclear
(b) Increase
(c) Decrease
(d) Stay constant
Question 5 Consider the standard Solow model from class where the production function
is zF (K, N) = zK↵N1�↵. What is the golden rule savings rate?
(a) sgr = 1 � ↵
(b) sgr = ↵
(c) The savings rate that leads to a steady state with the highest level of income per capita
(d) The savings rate that leads to a steady state with the lowest level of income per capita
2
2 Economic Growth (20 points)
Consider the Solow Growth Model seen in class where the production function is Cobb-
Douglas and given by:
Y = zK↵ (N)
1�↵
where 0 < ↵ < 1 and z is a constant. Let s be the savings rate of this economy, so that
aggregate savings is just a constant fraction of aggregate output: S = sY . Let n be the rate
of population growth, so N
0
N
= 1 + n. Finally, let d be the depreciation rate, and assume the
law of motion for aggregate capital is given by:
K
0 = (1 � d) K + I
(a) (5 pts) Find an expression for the steady state level of capital per capita (k⇤) that only
depends on parameters of the model. Clearly show your work.
(b) (5 pts) Discuss how per capita variables (consumption and income) as well as aggregate
variables (consumption, capital stock, output, and savings) behave in steady state.
Now, suppose that we have a linear production function given by
Y = zK
where z is a constant. Let s be the savings rate of this economy, so that aggregate savings
is just a constant fraction of aggregate output: S = sY . Let n be the rate of population
growth, so N
0
N
= 1 + n. Finally, let d be the depreciation rate, and assume the law of motion
for aggregate capital is given by:
K
0 = (1 � d) K + I
(c) (5 pts) Find an expression for the level of per capita capital stock today as a function
of per capita capital stock tomorrow. Clea.
Assignment 2, Part 1 TemplateInstructions Using the followi.docxursabrooks36447
Assignment 2, Part 1 Template
Instructions: Using the following designations for balance sheet categories, place the designator in the column next to the account title.
· (CA) - Current Asset
· (LTA) - Long-term Asset
· (CL) - Current Liability
· (LTL) - Long-term Liability
· (EQ) - Equity
Account Title
Balance Sheet Category
Accounts Payable
Equipment
Prepaid rent
Short-term investments
Accounts receivable
Land
Common stock
Cash
Accumulated depreciation
Goodwill
Bonds payable
Retained earnings
Preferred stock
Mortgage payable
Salaries payable
Allowance for uncollectibles
Inventories
Patent
Income tax payable
Short-term security deposits
Name: __________________________ Section: ____ Date: ________________
LAB ACTIVITY: Chapter 20 – Sustainable Energy
Choosing a Light Bulb: The following table provides information on two types of light bulbs available at a local store.
Type of bulb
Estimated lifetime (hours)
Cost per bulb ($)
75 W incandescent
750
0.50
18 W compact fluorescent
7,500
5.00
Assume that
(i) each bulb lasts exactly its estimated lifetime.
(ii) each bulb provides the same amount of usable light.
(iii) the cost of electricity is $0.10 per kilowatt-hour.
(a) Calculate the total lifetime cost for using each type of bulb.
(b) Calculate the total cost of using the incandescent bulb and of using the compact fluorescent bulb for 7500 hours (the lifetime of the compact fluorescent bulb).
(c) Most electricity in the United States is generated by fossil fuel–burning power plants that produce atmospheric pollution. Given that knowledge, explain which type of light bulb has the smaller ecological footprint.
12
1
Title– Fundamentals of Accounting
Instructions
In each of the two sets of organization financial statement information, two items have been omitted. Replace the question marks with the missing amounts. Use the area below the table to show any calculations used to arrive at the final answer for each missing amount.
Smith Industries ($)
Jones Chips, Inc. ($)
Beginning of year:
Total assets
110,000
129,000
Total liabilities
85,000
?
Total equities
?
80,000
End of year:
Total assets
160,000
180,000
Total liabilities
120,000
50,000
Total equities
40,000
130,000
Changes during the year in equities:
Additional owner investment
?
25,000
Owner's withdrawals
29,000
?
Total revenues
215,000
100,000
Total expenses
175,000
60,000
Capella Proprietary and Confidential
ShortDoc_Internal.doc
Last updated: 4/15/2019 9:22 AM
2
BUS-FP3061 Assessment 2, Part 2 TemplateFundamentals of Accounting
Use the following account information to prepare the 2011 balance sheet for Blaze Industries. Be sure to use the proper format. If you need to research the format for balance sheets, you may wish to start with the suggested materials in Resources.
· Wages payable - $880.00.
· Supplies - $80.00.
· Common stock - $10,000.00.
· Equipment - $217,200.00.
· Interest payable - $3,600.00.
· Retained earnings - $27,520.
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"𝐄𝐯𝐞𝐫𝐲 𝐞𝐯𝐞𝐧𝐭 𝐢𝐬 𝐚 𝐬𝐭𝐨𝐫𝐲, 𝐚 𝐬𝐩𝐞𝐜𝐢𝐚𝐥 𝐣𝐨𝐮𝐫𝐧𝐞𝐲. 𝐖𝐞 𝐚𝐥𝐰𝐚𝐲𝐬 𝐛𝐞𝐥𝐢𝐞𝐯𝐞 𝐭𝐡𝐚𝐭 𝐬𝐡𝐨𝐫𝐭𝐥𝐲 𝐲𝐨𝐮 𝐰𝐢𝐥𝐥 𝐛𝐞 𝐚 𝐩𝐚𝐫𝐭 𝐨𝐟 𝐨𝐮𝐫 𝐬𝐭𝐨𝐫𝐢𝐞𝐬."
RMD24 | Retail media: hoe zet je dit in als je geen AH of Unilever bent? Heid...BBPMedia1
Grote partijen zijn al een tijdje onderweg met retail media. Ondertussen worden in dit domein ook de kansen zichtbaar voor andere spelers in de markt. Maar met die kansen ontstaan ook vragen: Zelf retail media worden of erop adverteren? In welke fase van de funnel past het en hoe integreer je het in een mediaplan? Wat is nu precies het verschil met marketplaces en Programmatic ads? In dit half uur beslechten we de dilemma's en krijg je antwoorden op wanneer het voor jou tijd is om de volgende stap te zetten.
Digital Transformation and IT Strategy Toolkit and TemplatesAurelien Domont, MBA
This Digital Transformation and IT Strategy Toolkit was created by ex-McKinsey, Deloitte and BCG Management Consultants, after more than 5,000 hours of work. It is considered the world's best & most comprehensive Digital Transformation and IT Strategy Toolkit. It includes all the Frameworks, Best Practices & Templates required to successfully undertake the Digital Transformation of your organization and define a robust IT Strategy.
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This PowerPoint presentation is only a small preview of our Toolkits. For more details, visit www.domontconsulting.com
LA HUG - Video Testimonials with Chynna Morgan - June 2024Lital Barkan
Have you ever heard that user-generated content or video testimonials can take your brand to the next level? We will explore how you can effectively use video testimonials to leverage and boost your sales, content strategy, and increase your CRM data.🤯
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Unveiling the Secrets How Does Generative AI Work.pdfSam H
At its core, generative artificial intelligence relies on the concept of generative models, which serve as engines that churn out entirely new data resembling their training data. It is like a sculptor who has studied so many forms found in nature and then uses this knowledge to create sculptures from his imagination that have never been seen before anywhere else. If taken to cyberspace, gans work almost the same way.
Business Valuation Principles for EntrepreneursBen Wann
This insightful presentation is designed to equip entrepreneurs with the essential knowledge and tools needed to accurately value their businesses. Understanding business valuation is crucial for making informed decisions, whether you're seeking investment, planning to sell, or simply want to gauge your company's worth.