CMA Study Group

  • 1.  CMA Part 2 - Payback period

    Posted 10-13-2014 02:32 PM
    Willis Inc. has a cost of capital of 15% and is considering the acquisition of a new machine which costs $400,000 and has a useful life of five years. Willis projects that earnings and cash flow will increase as follows.

     

     

    What is the payback period of this investment?
    1.5 years.
    4 years.
    3 years.
    3.33 years.
    A project's payback is the length of time it takes for the cash flows generated by the initial investment to equal the initial investment. Assuming the cash flows occur uniformly throughout the year, this project's payback is 3 years.

    The project produces cash flows of $160,000 + $140,000 + $100,000 = $400,000 after three years.

    Since the initial investment was $400,000, the payback is then exactly 3 years.


    Can any one explain ----- While Calculating Cash flow from project - Why afer effect of Tax -  Deprication not considered ..
                                     ------- isnt it Net Cash Inflow to be considered for Payback ?? Or only  Net After CAsh Flow


    Please reply 
                                  

    ------------------------------
    Brijesh Salian
    Manager
    Reema Building Material LLC
    Jibroo
    Oman
    ------------------------------


  • 2.  RE: CMA Part 2 - Payback period

    Posted 10-13-2014 09:10 PM
    Question gives two streams only:

    a) 1st column = Net earnings (that is irrelevant, not cash flow)
    b) 2nd column = After-tax cash flow (is the cash flow relevant to calculation)

    Read this, if needed:
    http://www.accountingcoach.com/blog/calculate-payback-period




  • 3.  RE: CMA Part 2 - Payback period

    Posted 10-14-2014 01:43 PM
    thanks

    ------------------------------
    Brijesh Salian
    Director/Manager
    Reema Building Material LLC
    Jibroo
    Oman
    ------------------------------