The net present value of the costs of operating a machine for the next three years is $10,724 at a cost of capital of 15%. What is the equivalent annual cost of operating the machine?
A.$4697
B.$3575
C.$4111
D.$3109
A.$4697
B.$3575
C.$4111
D.$3109
A.$0
B.$30,000
C.$70,000
D.$160,000
E.$200,000
Riley Co acquired a non-current asset on 1 October 20W9 (ten years before 20X9) at a cost of $100,000 which had a useful life of ten years and a nil residual value. The asset had been correctly depreciated up to 30 September 20X4. At that date the asset was damaged and an impairment review was performed. On 30 September 20X4, the fair value of the asset less costs of disposal was $30,000 and the expected future cash flows were $8,500 per annum for the next five years. The current cost of capital is 10% and a five-year annuity of $1 per annum at 10% would have a present value of $3.79. What amount would be charged to profit or loss for the impairment of this asset for the year ended 30 September 20X4?
A、$17,785
B、$20,000
C、$30,000
D、$32,215
A、Raising money through the stock market may not be possible if share prices are depressed.
B、There are restrictions on lending due to government control.
C、Lending institutions may consider the organization to be too risky.
D、The costs associated with making small issues of capital may be too great.
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