Bell’s Amusements purchased an expensive ride for their theme and amusement park situated within a city-owned Expo Center. Bell’s had a multiyear contract with Expo Center. The ride cost $1.35 million, installed. Gross income from the ride was $420,000 per year, with operating expenses of $120,000. Bell’s anticipated that the ride would have a useful life of 12 years, after which the net salvage value would be $0. After 4 years, the city and Bell’s were unable to come to an agreement regarding an extended contract. In order to expedite Bell’s departure, Expo Center agreed to purchase the ride and leave it in place. Right at the end of the 4th fiscal year, Expo Center paid to Bell’s the $900,000 unrecovered investment based on using straight-line depreciation. Corporate income-tax rate is 25% and the after-tax MARR is 9%. Develop tables using a spreadsheet to determine the ATCF for each year and the after-tax PW, AW, IRR, and ERR after 4 years. Use MACRS-GDS and state the appropriate property class. Only calculate PW and IRR

ENGR.ECONOMIC ANALYSIS
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ISBN:9780190931919
Author:NEWNAN
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Chapter1: Making Economics Decisions
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Bell’s Amusements purchased an expensive ride for their theme and amusement park situated within a city-owned Expo Center. Bell’s had a multiyear contract with Expo Center. The ride cost $1.35 million, installed. Gross income from the ride was $420,000 per year, with operating expenses of $120,000. Bell’s anticipated that the ride would have a useful life of 12 years, after which the net salvage value would be $0. After 4 years, the city and Bell’s were unable to come to an agreement regarding an extended contract. In order to expedite Bell’s departure, Expo Center agreed to purchase the ride and leave it in place. Right at the end of the 4th fiscal year, Expo Center paid to Bell’s the $900,000 unrecovered investment based on using straight-line depreciation. Corporate income-tax rate is 25% and the after-tax MARR is 9%. Develop tables using a spreadsheet to determine the ATCF for each year and the after-tax PW, AW, IRR, and ERR after 4 years. Use MACRS-GDS and state the appropriate property class. Only calculate PW and IRR
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