- 这个课后题原文这么写的:“Simpson is evaluating the effects of other changes to her capital budgeting assumptions. She wants to know the effect of a switch from straight-line to accelerated depreciation on the company’s operating income and the project’s NPV. She also believes that the initial outlay might be much smaller than initially assumed. Specifically, she thinks the outlay for fixed capital might be €0.24 billion lower, with no change in salvage value.”
- 我的问题是,既然原文是想知道改变了折旧方法后对NPV的影响,为什么仍然是用直线折旧法的方式计算每年的折旧变化,即decrease the annual depreciation=€0.24/6=0.04for the first six years 呢?不是应该改用加速折旧来计算每年的折旧吗?谢谢!