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z= Goh ‘inglowte caleulaton: Gah flow tmoveront a cash is Cally Cayh flovo+ men Oud How inflow Tnvastmint — proff ts Igy How bo cateutak carb §rflOw 2 fbi, A ferry proposes ' purchan a Machina casting Ri ,00,000 ‘Lt har ho scrapratue -De i deprecias on sthyar bots a ite a the ane erat "6 5yrs » rate income tax is soy, ‘Ca leutate Carh ntlouys, 13) 9)?" a | 2 8 Wos prots bathe SO.000 60000 L290 Hyer 4g Ae preci aber Prcome tar Rs + iF INCOM, n of HVEM Omwume Pt Wy S06 Assert’ anagthing purchared ,« “aynot to sel) ssi » To kuop st Ph thd’ bush rons OT provide tach Ho’ fo carrying: ‘bussl pani) TS Colldd AsSawd* fb jyirs wt the enol of the fe evary Anew Uses S's vole. thon 99 preeselton: TM 3s i Fae , the value of amar: “Yeon ons Fo depraciohons There ore no Foouons “Ade olaprociatn dD VoCar toayr ; b : BD riatuire or the’ produce 8+ S40 051) Sp, patrol ovoparahdn , 2 Natural, Calamab en | ‘oy Woods, »Vvolearns uP mien eee % daplittons, ihe hoppen': FO Cone of Pea rx bho peltrolium, oa), golal viAirvant ae WS Sreaumttd while: ‘Agging, % Petornar valu iolense ¢ aut o> dep reo} adion, Dchonge woh faste rehesions: - AYE BIOS yethetAk DIK buy y yoo, Auyser) 9S loasing. He Vakoe thas Should rapt witb EW Mert 1.9 SE Hoy to Neh an : 4) there are’ re.of methods fh catoulos song doprectatien ‘one of the matool of olepodi ae Ro Stine _naddod, oA Scum. ODL Unde this metroct’ Yolepsiciarben & Vesred chargad: oe How to cateutek sh: Hig, method. Aepr? chaworafeast of The Povestmis ef on orange Ceca line) +a Fe of te As ore 15.0, ae ~ sl 2] x 7 : labor BGG tie thw siti okays) Scrap Value s% lalen ‘called a wr voli, Se Ria yee Aupiica pan ~ 8 lo9-000 9 1 ‘ee ~ : “5 Yeats a \ = Ry 20, o00 i Ps FAS, kabetasyo 1 | 79 ALpric\ orion fe ie ‘ tho apn ainis At bne muathod of deprerahen Ped “ep -teacltona! ractoods, f ee of Cash Snflou: ° & an Aganirabon wohnk to rege 3 machine costrg one Lakh 7 and tt han no scrap value nm be depreciated 0 Bbne boul’. Pina Out cosh inflows when! the ett of intoma tax fs 50°/,7 Yoar 7 ( 2. Es Yrs “Profi a Botore , Peprecatron . 1 i “go000 60000 , 100Ct9 Yoo 0 ow Tn come bx | CRD) [Yoan f ‘ Ls yet 7% a 10M S || ore, 50000 - 10000, -G0000 (30090 | good a » + Nose RO 7 ‘ Faiculabe fy ut period % occoureg ied 4 sreturn, Cayh Intlavos (Cte? » © Arman An nity, O38 weed! } | af] | ttt a, yu] s f| $0000 = $0000 30002 20000 30000 a with CLP, are sane , curry yege is Called. Annuty ‘ ! EDDIE COVEY III IT Las ud year ' L aM waa? ute 40 60 10 60 10, when UP fe differant Fo cated Mixed: sraarn, al ai "Sica pep {jas \ Bonet ' ‘ | > Pow Cinch porsiod PS the, period whore fas arnount of fovastmant fe potd. 2 the Bont Ipvesied’ ty pay ts cathe Py Bac by puwod' aya? 3 Bre y aquired shy get pack He instal Inves| ment 3s Called payRack pedod > PS caleutetng payRack Pasa) we, Need cp, ae ye. PAC sare Fm ttt cir timmulative | oe e880. Year | ER | err ten eth ) 5000p' 50 00 ony a 4 Yoooo"| 90 000°) 3 60 000-}~ 150 oe 0 4 | Boon | 1800 Lb 5 20 000- “a1b000 By tae ond the 84 yaar Ct Mula, CU are 21,50,000 There Ft pay gy Paxrfod ‘hh mode than : P Ryeaye & Loy, “thdin ayeors., / 15 ‘ Exact Faykack persiod & Gateutated oy follows § ; Fs Sy j dasa a aarc 4+ Tee ant CIP 'm g ‘Yur Cte fo Sym, 50,009 R0go,, Zl nydeire’, } 000" = Byou. \- \ 4 R8 £0,000 - i TR tooo | PRs ooo 2 AVOd IS 4 REVO, ie A i PS ch Fz "ol Wed IPSC pred? ) 2 by}. byivog dros pe R gaite J AccoumPyyg rote of vefuvned wnetheds wid vty eT mtv GARR) Fa caleulaling Aeconndyg vote we have to Consider accountng provi > protils aftur olepre ciation % income tar, 4 Fo Caleurab ng aceomnting profit subtract Clr & pies , 6 OF

30,000 (serap)s Jo, 000 - Catertaton of NPV ) Yor, | Ole, | Pudectol —. | py of ey ine ete 30,000 | 09095 81,270 83,09D 34550 AF 320 18,630 6/A10 (,50,020 tow, COP = |,00/000 * ) 2 1,00000 GOF 1419. 0,000K0.909= Je ,180 pte, 186 ef present (dinta eae | EEF \ eR 2.0} J€/Ieo profitabs bly noley $ vie to | PV CIF x total Py of. COR” =) AS [,$0,020 is BSBO PL = 4-26 §) Belermine Buchinal Rak of Retura(TRR) trom the following data whan the initial Prvastwant is Aa, s0.000 % ule lost_of copHal ts 10%. fica J 2D 2 ; = yom orplkey 40,000 60,000 75,000 eS.606 qb,000 ws Colculakor (RR? pu facth. Pvdcir Lon © rok KEI! @ 107, 0-404 £6,260 0826 49,560 o-s) $6,225 0. 683 S&,05s- ©.6a) 42.470 os6g | aE A200 fotal py of CIF = Sa 9704 ‘etal Pv of COP 2,60 coonee ) © = 250,000 NPV= 21470 : 7 i. g = 10% ic? 1% —207) pope ay | eed above. iy FIRE: Adiscourt metkis déwd: be -ealelsed by Foking 2 dasconnt gritos Hs may Gen sve Cay -ves dhentt accept belt TL Slower rode = tof, Th bigler rebe = 15%6 a1,600 0.432 TA, 600 © eplrv d= 234,405 qotalevq (OF = %,0,000 Ne 1, 59S [BN @rL os ones “wed, Pan Cie@rh = 10% (io oome ws,-102| ALI1O— (19598), lotles mt \ oh sises = lO%+ RAY Y DRA= 1A-Gay +, N

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