Scribd Logo
Upload

Welcome to Scribd!

  • 3 views

    7 -Developing Project Cash Flows (Student Version)

    Uploaded by

    oluwatoni.agbeyangi

    Copyright:

    © All Rights Reserved
    Download as XLSX, PDF, TXT or read online from Scribd

    7 -Developing Project Cash Flows (Student Version)

    Uploaded by

    oluwatoni.agbeyangi
    3 views4 pages

    Copyright

    © © All Rights Reserved

    Available Formats

    XLSX, PDF, TXT or read online from Scribd

    Did you find this document useful?

    Is this content inappropriate?

    Copyright:

    © All Rights Reserved
    Download as XLSX, PDF, TXT or read online from Scribd
    Download as xlsx, pdf, or txt
    3 views4 pages

    7 -Developing Project Cash Flows (Student Version)

    Uploaded by

    oluwatoni.agbeyangi

    Copyright:

    © All Rights Reserved
    Download as XLSX, PDF, TXT or read online from Scribd
    Download as xlsx, pdf, or txt
    You are on page 1of 4

    Year 0 1 2 3

    Income Statement

    Revenues $ 100,000 $ 100,000

    Expenses

    Labor $ 20,000 $ 20,000

    Material $ 12,000 $ 12,000

    Overhead $ 8,000 $ 8,000

    Depreciation $ 30,613 $ 21,863

    Taxable Income $ 29,388 $ 38,138

    Income Taxes (40%) $ 11,755 $ 15,255

    Net Income $ 17,633 $ 22,883

    Cash Flow Statement

    Operating Activities

    Net Income $ 17,632 $ 22,882

    Depreciation $ 30,613 $ 21,863

    Investment Activities

    Investment

    Salvage

    Gains Tax

    Net Cash Flow


    $ 43,145 $ 48,245 $ 44,745
    4 5

    $ 100,000 $ 100,000

    $ 20,000 $ 20,000

    $ 12,000 $ 12,000

    $ 8,000 $ 8,000

    $ 15,613 $ 5,581

    $ 44,388 $ 54,419

    $ 17,755 $ 21,768

    $ 26,633 $ 32,651

    $ 26,632 $ 32,651

    $ 15,613 $ 5,581

    $ 42,245
    Year 0 1 2 3 4 5 6 7 8 9 10
    Income Statement
    Revenues
    Expenses

    Depreciation

    Taxable Income
    Income Taxes
    Net Income

    Cash Flow Statement


    Operating Activities
    Net Income
    Depreciation
    Investment Activities:

    Gains Tax:

    Net Cash Flow

    Example 2 (student version)


    Depreciation rate for recovery period
    Year 3-year 5-year 7-year 10-year 15-year 20-year
    1 33.330% 20.000% 14.290% 10.000% 5.000% 3.750%
    2 44.450% 32.000% 24.490% 18.000% 9.500% 7.219%
    3 14.810% 19.200% 17.490% 14.400% 8.550% 6.677%
    4 7.410% 11.520% 12.490% 11.520% 7.700% 6.177%
    5 0.000% 11.520% 8.930% 9.220% 6.930% 5.713%
    6 0.000% 5.760% 8.920% 7.370% 6.230% 5.285%
    7 0.000% 0.000% 8.930% 6.550% 5.900% 4.888%
    8 0.000% 0.000% 4.460% 6.550% 5.900% 4.522%
    9 0.000% 0.000% 0.000% 6.560% 5.910% 4.462%
    10 0.000% 0.000% 0.000% 6.550% 5.900% 4.461%
    11 0.000% 0.000% 0.000% 3.280% 5.910% 4.462%
    12 0.000% 0.000% 0.000% 0.000% 5.900% 4.461%
    13 0.000% 0.000% 0.000% 0.000% 5.910% 4.462%
    14 0.000% 0.000% 0.000% 0.000% 5.900% 4.461%
    15 0.000% 0.000% 0.000% 0.000% 5.910% 4.462%
    16 0.000% 0.000% 0.000% 0.000% 2.950% 4.461%
    17 0.000% 0.000% 0.000% 0.000% 0.000% 4.462%
    18 0.000% 0.000% 0.000% 0.000% 0.000% 4.461%
    19 0.000% 0.000% 0.000% 0.000% 0.000% 4.462%
    20 0.000% 0.000% 0.000% 0.000% 0.000% 4.461%
    21 0.000% 0.000% 0.000% 0.000% 0.000% 2.231%

    Rental Property, 39 years


    Year
    Month 1 2-39 40
    1 2.461% 2.564% 0.107%
    2 2.247% 2.564% 0.321%
    3 2.033% 2.564% 0.535%
    4 1.819% 2.564% 0.749%
    5 1.605% 2.564% 0.963%
    6 1.391% 2.564% 1.177%
    7 1.177% 2.564% 1.391%
    8 0.963% 2.564% 1.605%
    9 0.749% 2.564% 1.819%
    10 0.535% 2.564% 2.033%
    11 0.321% 2.564% 2.247%
    12 0.107% 2.564% 2.461%

    You might also like