X Y

Acquisition Cost 46,000.00 46,000.00

Life 4 4
Profit after Depreciation
Year 1 6,500.00 6,500.00
Year 2 3,500.00 2,500.00
Year 3 13,500.00 4,500.00
Year 4 (1,500.00) 14,500.00
Scrap Value 4,000.00 4,000.00
Profit before depreciation
Year 1 17,000.00 15,000.00
Year 2 14,000.00 13,000.00
Year 3 24,000.00 15,000.00
Year 4 13,000.00 29,000.00
Scrap Value 4,000.00 4,000.00

Payback Method 2.63 3.10

ARR 13.10% 15.50%