0 1 2 3 4 5

ININV R1 R2 R3 R4 R5
C1 C2 C3 C4 C5
D1 D2 D3 D4 D5 NON CASH CHARGES
EBT1 EBT2 EBT3 EBT4 EBT5
T1 T2 T3 T4 T5
EAT1 EAT2 EAT3 EAT4 EAT5
NCF1 NCF2 NCF3 NCF4 NCF5

SLN SV 5000 50000

0 1 2 3 4 5
-50000 100000 100000 100000 100000 100000
50000 50000 50000 50000 50000
$9,000.00 $9,000.00 $9,000.00 $9,000.00 $9,000.00
$41,000.00 $41,000.00 $41,000.00 $41,000.00 $41,000.00
0.25 $10,250.00 $10,250.00 $10,250.00 $10,250.00 $10,250.00
$30,750.00 $30,750.00 $30,750.00 $30,750.00 $30,750.00 PROFIT
-50000 $39,750.00 $39,750.00 $39,750.00 $39,750.00 $39,750.00 NCF=EAT+ DEP
CUM ($10,250.00) $29,500.00 CUMMULATIVE CASH FLOWS
R 10%
NPV $150,683.77 $100,683.77
IRR 75%
PI 3.01
PBP 1 YEAR 3.09

DDB SV 5000 50000

0 1 2 3 4 5
-50000 100000 100000 100000 100000 100000
50000 50000 50000 50000 50000
$20,000.00 $12,000.00 $7,200.00 $4,320.00 $1,480.00 $45,000.00 45000
$30,000.00 $38,000.00 $42,800.00 $45,680.00 $48,520.00
0.25 $7,500.00 $9,500.00 $10,700.00 $11,420.00 $12,130.00
$22,500.00 $28,500.00 $32,100.00 $34,260.00 $36,390.00
-50000 $42,500.00 $40,500.00 $39,300.00 $38,580.00 $37,870.00
CUM ($7,500.00) $33,000.00
R 10%
NPV $151,499.06 $101,499.06
IRR 77%
PI 3.03
PBP 1 YEAR 2.22

SYD SV 5000 50000 SUM OF YEARS DIGIT

0 1 2 3 4 5
-50000 100000 100000 100000 100000 100000
50000 50000 50000 50000 50000 50000 12500
 $15,000.00 $12,000.00 $9,000.00 $6,000.00 $3,000.00 $45,000.00 $11,250.00
$35,000.00 $38,000.00 $41,000.00 $44,000.00 $47,000.00 40000 $10,000.00
0.25 $8,750.00 $9,500.00 $10,250.00 $11,000.00 $11,750.00
$26,250.00 $28,500.00 $30,750.00 $33,000.00 $35,250.00
-50000 $41,250.00 $40,500.00 $39,750.00 $39,000.00 $38,250.00
CUM ($8,750.00) $31,750.00
R 10%
NPV $151,223.60 $101,223.60
IRR 76%
PI 3.02
PBP 1 YEAR 2.59

ACCELERATED CAPITAL ALLOWANCE 3 YEATS

ACA SV 5000 50000 0
0 1 2 3 4 5 50000
-50000 100000 100000 100000 100000 100000
50000 50000 50000 50000 50000
$27,000.00 $9,000.00 $9,000.00 $0.00 $0.00
$23,000.00 $41,000.00 $41,000.00 $50,000.00 $50,000.00
0.25 $5,750.00 $10,250.00 $10,250.00 $12,500.00 $12,500.00
$17,250.00 $30,750.00 $30,750.00 $37,500.00 $37,500.00
-50000 $44,250.00 $39,750.00 $39,750.00 $37,500.00 $37,500.00
CUM ($5,750.00) $34,000.00
R 10%
NPV $151,840.83 $101,840.83
IRR 79%
PI 3.04
PBP 1 YEAR 1.74
CF=EAT+ DEP
E CASH FLOWS
TAX SAVINGS - TD

1 2 3
60 20 20