Special problems - Analysis of capital expenditure 2.
Apply to consider whether the company should buy a new machine to replace old equipment or using the net present value.
2. The green being limited to the purchase of new machinery to replace old machinery. The details about these two machines as follows.
Old machine.
2 years ago when it purchased the remaining four years of age to use depreciated book value of 100,000 baht per year.
420,000 baht is expected to use the old machine to the end of Year 5 of a lifetime. Need to repair and replace the old machinery can be sold for 120,000 baht company immediately. It is expected to cost 30,000 baht in cash income each year, 640,000 Baht
New machines.
1,240,000 Transportation costs 12,000 baht installation fee 8,000 baht a lifetime of 5 years, no salvage value. To invest in new machinery to be applied to capital expenditure on the purchase of new machinery investment of 200,000 baht. The Company's cash costs per year 140,000 baht depreciated by straight-line method. The low rate of return after tax of 12%.
Tax rate of 30%.
Apply calculated decision that the company should invest in new machinery to replace old equipment or using the net present value.

Article 1 1.. The money out.
196 000 purchase of new machinery.
Plus shipping charges 40,000.
10 000 246 000 installation fee.
The training of employees 20,000.
6000 14 000 30% savings tax deductible.
In the capital, 50,000.
In the third year of 50 000 * 0.579 28 950.
Late last year, four new machines to replace 60,000.
18,000 less 30% tax savings.
20 244 42 000 * 0.482.
1 year old machine parts to 56,000.
Withholding tax 30% 16,800.
39 200 * 0.833 (32653.60).
Old equipment has been sold (50,000).
Carrying 90,000 - (90,000 * 4 = 60,000) = 30,000.
6.
Profit from sale of old machinery, 20,000.
30% of 6000 net income tax, 282,540.40.

Invicta 6620 Cartier W69012Z4 TAG Heuer CAV5115.BA0902 Tissot T0274171705100




Create Date : 02 ตุลาคม 2554
Last Update : 2 ตุลาคม 2554 2:27:22 น.
Counter : 178 Pageviews.

0 comments
ชื่อ : * blog นี้ comment ได้เฉพาะสมาชิก
Comment :
 *ส่วน comment ไม่สามารถใช้ javascript และ style sheet
 

iFreeZero
Location :
  

[ดู Profile ทั้งหมด]
ให้ทิปเจ้าของ Blog [?]
 ฝากข้อความหลังไมค์
 Rss Feed
 Smember
 ผู้ติดตามบล็อก : 1 คน [?]




free counters