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1014 Fundamentals of Cost Accounting
Copyright 2020 © McGraw-Hill Education. All rights reserved. No reproduction or distribution without the
prior written consent of McGraw-Hill Education.
Solutions to Critical Analysis and Discussion Questions

A-6.
To determine which, if either, project should be approved, the net present value of each
project should be determined. Once the timing and amount of cash flows has been
determined, they should be discounted to the present by determining and applying
appropriate discount rates. Any project with a positive net present value could be
justified and the project with the greater net present value should be approved under
normal circumstances.

A-7.
The four types of cash flows are:
(1) investment cash flows,
(2) periodic operating flows,
(3) depreciation tax shield, and
(4) disinvestment flows.
We consider them separately because each type of flow results from different activities
and gives rise to different tax consequences.

A-8.
No. Depreciation is not a cash flow item. However, the tax shield which arises from
depreciation deductions for tax purposes is a cash flow item and is included.

A-9.
The total amount depreciated over the life of the machine (and, therefore, often the tax
savings associated with that depreciation) is the same regardless of the depreciation
method used. However, for capital investment decisions, the timing of the savings is
important because it affects the net present value of the depreciation tax shield.

A-10.
Although the working capital might be assumed to be returned to the firm at the end of
the project, the firm does not have the use of those funds during that time. Therefore,
the present value of the working capital returned is less than the present value of the
working capital contributed.

Solutions Manual, Appendix 1015

Copyright 2020 © McGraw-Hill Education. All rights reserved. No reproduction or distribution without the
prior written consent of McGraw-Hill Education.
A-11.
The net present value analysis for a new plant considered in this appendix considers
the cash flows from the entire life of the plant and compares the present value of those
cash flows to the initial investment in the plant. Accounting measures of income use a
measure of plant cost (depreciation), which is an allocation of the plant cost to the
individual years. This allocation often does not depend on the actual usage of the plant.
Therefore, plants that are built with the intention of growing output to future demand will
have insufficient cash inflows in the first year to cover the depreciation cost. Accounting
income, therefore will be low (or negative).

1016 Fundamentals of Cost Accounting

Copyright 2020 © McGraw-Hill Education. All rights reserved. No reproduction or distribution without the
prior written consent of McGraw-Hill Education.
Solutions to Exercises

A-12. (20 min.) Present Value of Cash Flows: Star City.

a. At 20%
Time Year
0 1 2 3 4 5
Net cash flow .......... ($200,000) $20,000 $50,000 $80,000 $80,000 $100,000
PV factor (20%) ...... 1.000 .833 .694 .579 .482 .402
Present values ........ ($200,000) $16,660 $34,700 $46,320 $38,560 $ 40,200
Net PV of project..... ($ 23,560)

b. At 12%
Time Year
0 1 2 3 4 5
Net cash flow .......... ($200,000) $20,000 $50,000 $80,000 $80,000 $100,000
PV factor (12%) ...... 1.000 .893 .797 .712 .636 .567
Present values ........ ($200,000) $17,860 $39,850 $56,960 $50,880 $ 56,700
Net PV of project..... $ 22,250

Solutions Manual, Appendix 1017

Copyright 2020 © McGraw-Hill Education. All rights reserved. No reproduction or distribution without the
prior written consent of McGraw-Hill Education.
A-13. (25 min.) Present Value of Cash Flows: Rush Corporation.

a.
Tax Shield PV Factor Present
Year Depreciation at 25% (8%) Value
1 $120,000 $ 30,000 .926 $ 27,780
2 210,000 52,500 .857 44,993
3 90,000 22,500 .794 17,865
4 90,000 22,500 .735 16,538
5 90,000 22,500 .681 15,323
$600,000 $150,000 $122,498

The present value of the tax shield is $122,498.

b.
Tax Shield PV Factor Present
Year Depreciation at 25% (8%) Value
1 $120,000 $ 30,000 .926 $ 27,780
2 120,000 30,000 .857 25,710
3 120,000 30,000 .794 23,820
4 120,000 30,000 .735 22,050
5 120,000 30,000 .681 20,430
$600,000 $150,000 $119,790

The present value of the tax shield is $119,790. Note the total depreciation taken is
the same under straight-line and accelerated, but the timing under accelerated
methods increase the present value of the tax shield over the straight-line method.

In part b, we can also use the annuity table (Exhibit A.9), because the annual cash
flows are equal. The present value is $119,790 (= $30,000 × 3.993).

1018 Fundamentals of Cost Accounting

Copyright 2020 © McGraw-Hill Education. All rights reserved. No reproduction or distribution without the
prior written consent of McGraw-Hill Education.
A-14. (30 min.) Present Value Analysis in Nonprofit Organizations: Johnson Research Organization.

Year
0 1 2 3 4 5 6 7
Investment flows ................. $(6,000,000)
Periodic operating flows:
Annual cash savings ....... $1,400,000 $1,400,000 $1,400,000 $1,400,000 $1,400,000 $1,400,000 $1,400,000
Additional cash outflow ... (200,000) (200,000) (200,000) (200,000) (200,000) (200,000) (200,000)
Disinvestment flows ........ 400,000
Net annual cash flow ...... $(6,000,000) $1,200,000 $1,200,000 $1,200,000 $1,200,000 $1,200,000 $1,200,000 $1,600,000
PV factor 10% ................ 1.000 .909 .826 .751 .683 .621 .564 .513
Present value ................. $(6,000,000) $1,090,800 $ 991,200 $ 901,200 $ 819,600 $ 745,200 $ 676,800 $ 820,800
Net present value ........... $45,600

Yes, the organization should buy the equipment. It is important to note, though, that the net present value is small relative
to the investment and so the decision is sensitive to our estimates of the cash flows.

Solutions Manual, Appendix 1019

Copyright 2020 © McGraw-Hill Education. All rights reserved. No reproduction or distribution without the prior written consent of McGraw-Hill
Education.
A-15. (25 min.) Present Value of Cash Flows: Cervantes Company.

5 years is the minimum economic life.

Because the cash flows are uniform, we can use the annuity table (Exhibit A.9) to
evaluate the net present value. We do not know the economic life. We do know that if
A(n) is the annuity factor for n annual cash flows discounted at 10 percent, the net
present value of a series of cash flows of $300,000 with an initial investment of
$1,000,000 would be:

NPV = $300,000 × A(n) – $1,000,000.

The investment is worth taking if the NPV is positive, so we can solve this equation
(like a breakeven problem) for the value of A(n) such that NPV is zero:

A(n) = $1,000,000 ÷ $300,000 = 3.333.

Referring to the annuity table (Exhibit A.9), we see that the annuity value (at a discount
rate of 10 percent) for four years is 3.170 and for five years it is 3.791. Therefore, the
economic life must be a minimum of five years for it to have a positive net present
value.

1020 Fundamentals of Cost Accounting

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prior written consent of McGraw-Hill Education.
Solutions to Problems

A-16. (35 min.) Compute Net Present Value; Expense Investment for Taxes: Mezzo
Diner.

a. $13,855.

In this case, the “depreciation” is recorded entirely in year 1, so there is no depreciation in

years 2-5. The following spreadsheet, similar to Exhibit A.2 in the text, shows the
calculations:

b. In this case, the managers at Mezzo Diner are likely to invest in the equipment as the
net present value is positive. The comparison of the situation in this problem (immediate
expensing for tax purposes of the investment expenditure) with the one in the text
(depreciation over the life of the investment) illustrates how tax policy can change
investment decisions.

Solutions Manual, Appendix 1021

Copyright 2020 © McGraw-Hill Education. All rights reserved. No reproduction or distribution without the
prior written consent of McGraw-Hill Education.
A-17. (35 min.) Compute Net Present Value; Compare to Accounting Income:
Lucas Company.

a. Accounting income each year will be $500. The total over four years is $2,000.

For each year, accounting income is calculated as follows:

Cash flows .................... (Cash revenues – cash expenses) $3,000

Depreciation ................. ($10,000 ÷ 4 years) 2,500
Accounting income ....... $ 500

b.

The present value of cash flows is (four years @ 10%):

($10,000) × 1.000 + ($3,000 × 3.170) = ($490).

c. The total accounting income is positive ($2,000) over the four years, but the net present
value is negative (–$490). The difference arises, because accounting income does not
consider the time value of money in depreciating the investment.

1022 Fundamentals of Cost Accounting

Copyright 2020 © McGraw-Hill Education. All rights reserved. No reproduction or distribution without the
prior written consent of McGraw-Hill Education.
A-18. (35 min.) Sensitivity Analysis in Capital Investment Decisions: Square
Manufacturing.

The schedule of cash flows is ($000 omitted):

Best Case Worst

Year Expected Case
0 ($9,000) ($9,000) ($9,000)
1 0 0 0
2 0 0 0
3 0 0 0
4 6,000 4,200 1,800
5 6,000 4,200 1,800
6 6,000 4,200 1,800
7 6,000 4,200 1,800
Net Present Value @ 14% $ 2,802a ($ 738)b ($5,460)c

Note: In the following calculations, the present value factors are from Exhibit A.8. If you
use Excel or a financial calculator, the net present values might differ slightly.
a$2,802 = $(9,000) + ($6,000 × (0.592 + 0.519 + 0.456 + 0.400))
b$(738) = $(9,000) + ($4,200 × (0.592 + 0.519 + 0.456 + 0.400))
c$(5,460) = $(9,000) + ($1,800 × (0.592 + 0.519 + 0.456 + 0.400))

Under the expected scenario, the project has a negative net present value. Therefore, it
would probably be rejected. However, under the best case, the project’s net present value
is positive, which may make it suitable if there are additional reasons to believe this
scenario is more likely or if the company is willing to take the risk on the project for other
reasons.

Solutions Manual, Appendix 1023

Copyright 2020 © McGraw-Hill Education. All rights reserved. No reproduction or distribution without the
prior written consent of McGraw-Hill Education.
A-19. (40 min.) Compute Net Present Value: Dungan Corporation.

a. Equipment removal net of tax effects = $3,750 = $5,000 × (1 – 25%).

b. Depreciation schedule:
Tax Shield Present Value Present
Year Depreciation at 25% Factor (16%) Value
1 $ 40,000 $10,000 .862 $8,620
2 70,000 17,500 .743 13,003
3 30,000 7,500 .641 4,808
4 30,000 7,500 .552 4,140
5 30,000 7.500 .476 3,570
Totals $200,000 $50,000 $34,141

c. Forgone tax benefits: $2,500 = ($100,000 ÷ 10 years) × 25%

d. Gain from salvage of new equipment:

$45,000 = $60,000 × (1 – 25%)
e. Tax benefit arising from loss on old equipment:
$15,000 = ($100,000 book value – $40,000 salvage value) × .25 tax rate
f. Differential cash flows (years 1 – 10):
$24,750 = [($30,000 + $48,000) – ($25,000 + $20,000)] × (1 – 25%)

1024 Fundamentals of Cost Accounting

Copyright 2020 © McGraw-Hill Education. All rights reserved. No reproduction or distribution without the
prior written consent of McGraw-Hill Education.
A-19. (continued)

g. Year
0 1 2 3 4 5 6 7 8 9 10
Investment flows:
Equipment cost ... $(200,000)
Removal ............. (3,750)
Salvage of old
equipment ....... 40,000
Tax benefit—sale
of old equip ..... 15,000
Periodic operating
cash flows....... $24,750 $24,750 $24,750 $24,750 $24,750 $24,750 $24,750 $24,750 $24,750 $24,750
Tax shield from
depreciation:
New equipment:
Year 1 ............. 10,000
Year 2 ............. 17,500
Years 3–5........ 7,500 7,500 7,500
Old equipment
(forgone) ........ (2,500) (2,500) (2,500) (2,500) (2,500) (2,500) (2,500) (2,500) (2,500) (2,500)
Disinvestment:
Proceeds of
disposal .......... 60,000
Tax on gain ......... (15,000)
Total cash flows .... $(148,750) $32,250 $39,750 $29,750 $29,750 $29,750 $22,250 $22,250 $22,250 $22,250 $67,250
PV factor at 16%... 1.000 .862 .743 .641 .552 .476 .410 .354 .305 .263 .227
Present values ...... $(148,750) $27,800 $29,534 $19,070 $16,422 $14,161 $ 9,123 $ 7,877 $6,786 $ 5,852 $15,266
Net present value . $ 3,141

Solutions Manual, Appendix 1025

Copyright 2020 © McGraw-Hill Education. All rights reserved. No reproduction or distribution without the prior written consent of McGraw-Hill
Education.
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1105 Sullivan D 101 May
K 15
140 May
1114 Shindle S R, S’t
K 15
May
1155 Stearnes E K Cav 14 A
16
May
1169 Sloat D 76 I
16
May
1175 Scott Wm 4B
16
139 May
1216 Severn C
A 19
May
1256 Sammoris B, S’t Cav 2B
21
May
1349 Smith Chas 26 A
24
May
1453 Schlenbough C Cav 4G
29
May
1503 Smith Martin “ 18 H
31
June
1535 Stone Samuel 26 F
1
June
1543 Shoemaker M, S’t Cav 13 H
1
June
1605 Swearer G 13 H
4
June
1620 Schiefeit Jacob 54 F 64
4
June
1632 Schmar R 45 F
5
June
1963 Smith D Cav 11 H
14
June
2039 Slough H 53 -
15
2070 Stevens A Cav 13 June
 M 16
June
2121 Sherwood C H, S’t “ 4M
17
June
2123 Stall Sam’l 75 D
17
June
2126 Say J R Cav 4K
17
June
2163 Steele J S “ 7F
19
June
2259 Scoles M 27 K
21
14 June
2331 Sims B Cav
G 22
June
2412 Shop Jacob 2M
24
101 June
2622 Springer Jno
E 28
103 June
2650 Stewart J B
A 29
150 July
2725 Scott Allen
H 1
73 July
2738 Schimgert J
G 1
July
2791 Shimer J A Cav 13 A
2
July
2864 Scott Wm, (negro) 8D
4
July
2905 Stump A 11 I
5
July
2941 Smith Jacob 51 H
6
140 July
2982 Shaw W
B 7
112 July
2999 Smulley Jno
K 7
3057 Sutton R M 103 July
I 9
July
3113 Sweet H 57 K
10
148 July
3136 Shoemaker M
G 10
July
3154 Sillers Wm 77 D
11
53 July
3214 Stone W F
G 12
103 July
3480 Swelser J
D 17
July
3567 Smalley L 58 K
19
150 July
3568 Stevens S G
H 19
116 July
3586 Sickles Daniel
K 19
142 July
3632 Serders J S
K 20
July
3670 Stopper Wm 16 B
20
172 July
3763 Stillenberger F
F 22
July
3775 Strance D 11 H
22
July
3855 Smith J 79 F
24
77 July
3906 Smith O C
G 24
144 July
3956 Seilk A
D 25
July
3960 Sullivan T 77 F
25
4006 Smith F 64 K July
 26
July
4009 Shafer J H 84 E
26
103 July
4012 Shapley Geo
G 26
July
4043 Strickley C 53 H
27
19 July
4064 Shriveley E S Cav
M 27
145 July
4113 Sheppard E
G 28
101 July
4164 Smith S W
B 28
July
4213 Shaffer Peter 52 F
29
July
4223 Shister F Cav 3A
29
July
4228 Stein J 7G
29
July
4274 Sloan J 11 E
29
July
4285 Shone P Cav 4D
30
101 July
4345 Stobbs W W, Cor
E 30
July
4348 Scott A 22 F
31
July
4351 Scundler J 67 A
31
July
4372 Smith P 72 C
31
15 Aug
4566 Sale Thos
M 2
Aug
4775 Shink Jas 81 F
5
4791 Sullivan Ed 67 H Aug
5
Aug
4797 Sear C Cav 14 L
5
Aug
4845 Shember Jno “ 11 D
6
Aug
4928 Slicker J 77 D
6
61 Aug
4931 Sheit P
G 7
Aug
4945 Swartz P, Cor 27 I
7
22 Aug
5160 Stiner Jno Cav
G 9
Aug
5189 Striker F “ 14 C
9
184 Aug
5215 Sworeland Wm
A 10
118 Aug
5232 Speck A
A 10
Aug
5411 Shaffer Daniel Cav 13 F 64
12
103 Aug
5529 Spangrost A
D 12
149 Aug
5437 Shears J S
K 12
Aug
5463 Stibbs W 56 H
13
Aug
5494 Shape F Cav 18 A
13
Aug
5603 Somerfield W 69 E
14
150 Aug
5700 Stinebach A
C 15
5750 Spears W M, S’t Cav 2K Aug
 15
Aug
5874 Sheppard N 79 F
16
Aug
5965 Shultz F Cav 13 K
17
103 Aug
6205 Shoop G
K 19
Aug
6289 Smith H 26 K
20
Aug
6337 Smith W Cav 18 B
21
101 Aug
6382 Swager M
F 21
118 Aug
6436 Spain Thos
H 22
Aug
6523 Stover J 49 F
22
149 Aug
6526 Stahler S
G 22
118 Aug
6534 Snyder Jno
C 23
Aug
6584 Sloate E 50 D
23
105 Aug
6595 Shirley Henry
I 23
Aug
6669 Sherwood P 84 I
24
150 Aug
6776 Shellito R
C 25
118 Aug
6823 Spain Richard
H 25
79 Aug
6829 Sturgess W A, Cor
G 25
Aug
6880 Stuler D Cav 4A
26
7029 Strickler J W 11 F Aug
27
Aug
7106 Smith Jno F 55 C
28
Aug
7137 Sloan J M Cav 18 D
28
113 Aug
7141 Springer J
F 29
Aug
7262 Shriver B Cav 18 K
30
Aug
7302 Singer J Art 2A
30
Aug
7358 Scoleton J 53 F
31
Aug
7363 Sweeney D Cav 14 E
31
Aug
7379 Scott W B “ 4D
31
Sept
7631 Streetman J 7E
2
62 Sept
7638 Steele J
M 2
Sept
7648 Spencer Geo 20 C
3
183 Sept
7662 Snyder M S
A 3
Sept
7705 Swartz Geo Cav 5A
3
Stockhouse D, Sept
7770 “ 18 I
Cor 4
149 Sept
7905 Sellers H
G 5
Sept
7939 Shultz Jno Cav 4 I
5
7960 Smith A C 7F Sept