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The existing machine originally cost $50,000 and it has been in service for 7 years. Its expected useful life was 10 years when it was purchased and it is being depreciated on the straight line basis. Therefore, $5,000 is being depreciated each year ($50,000 ÷ 10). So the book value of the existing machine at the time of replacement would be $50,000 ? (7 × $5,000), which is $15,000. If it is sold for $25,000, there will be a taxable gain of $10,000 on the sale ($25,000 ? $15,000). The company's tax rate is 40%, so the tax on the gain will be 40% of $10,000, which is $4,000. The cost of the new machine, the installation and the freight and insurance on its shipment will all be capitalized, so the tax rate will not affect those costs in Year 0. Therefore, the Year 0 net cash outflow will be: Outflows for capitalized equipment: ($90,000) + ($4,000) + ($6,000) = ($100,000) Inflow from sale of existing equipment: $25,000 before tax Outflow for tax on gain on sale of existing equipment: ($4,000) The net cash outflow is ($100,000) + $25,000 + ($4,000) = ($79,000)
This is the cost of the new machine minus the sale price of the existing machine. However, it does not include the installation cost, the freight and insurance, or the tax due on the gain on the sale of the existing machine.
This is the cost of the new machine plus the installation cost and freight and insurance cost minus the sale price of the existing machine. However, it does not include the tax due on the gain on the sale of the existing machine.
This is the cost of the new machine plus the installation cost and the freight and insurance cost. However, it does not include the net after-tax cash to be received from the sale of the existing machine.