问题如下:
1. What is the optimal service life for Laroche Livery’s fleet of vans?
选项:
A.Two years.
B.Three years.
C.Four years.
解释:
B is correct.
The way to solve the problem is to calculate the equivalent annual annuity and choose the service life with the lowest annual cost. For a two-year service life, the NPV is
The EAA (PV = –46,776.86, N = 2, and i = 10%) is –26,952.38.
For a three-year service life, the NPV is
=-65559.73
The EAA (PV = –65,559.73, N = 3, and i = 10%) is –26,362.54.
For a four-year service life, the NPV is
=-87211.26
The EAA (PV = –87,211.26, N = 4, and i = 10%) is –27,512.61.
The three-year service life has the lowest annual cost. Laroche should replace the vans every three years.
老师,这个就是自动默认不用自己算折旧什么的么?
为什么不考虑折旧呢? 最后一笔现金流应该是 OCF + Nc + Salv - (Sal-B) * T ,题目只用了sal 是因为这些我们都求不出来么?