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Assume that management of Trayco has generated the following data about an investment project that has a five-year life: 


Initial investment$100,000
Additional investment in working capital5,000
Cash flows before income taxes for years 1 through 530,000
Yearly depreciation for tax purposes20,000
Terminal value of machine0
Cost of capital8%
Present value of $1 received after 5 years discounted at 8%.681
Present value of an ordinary annuity of $1 for 5 years at 8%3.993


Assume that Trayco’s marginal tax rate is 30% and all cash flows come at the end of the year. In evaluating the decision how is the additional investment in working capital considered?


A. As a deduction from the cost of the investment.

B. As an adjustment to annual cash flows.

C. Ignored because it will be recovered at the end of the investment.

D. As an additional initial investment that will be recovered at the end of year 5.

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