Answer:
The APV of a project will be "$88,958.52".
Explanation:
To calculate the APV (Adjusted Present Value):
NPV of a Equity Financing = [tex][-Investment+(\frac{Aftertax \ Returns \ year1}{(1+Rate)})+(\frac{Aftertax \ Return \ year2}{(1+Rate)^2})][/tex]
On putting the values in the above formula, we get
= [tex][-1020000+(\frac{620000}{1+14 \ percent})+(\frac{720000}{1+14 \ percent^2})][/tex]
= [tex][-1020000+543859.65+554016.62][/tex]
= $[tex]77876.27[/tex]
Present value:
When $320000 is funded with department to be reimbursed in two installments of I, we provide
⇒ $320000 = [tex]\frac{I}{1.10} +\frac{I}{1.10^2}[/tex]
⇒ [tex]I[/tex]= $[tex]184380.95[/tex]
During first year of a installment,
[320000×0.10] = $32000 is of concern interest as well as the remaining
$152380.95 ($184380.95-$32000) seems to be of principal repayment which leaves $167619.05 ($320000-$152380.95) as a debt for the next year.
Now,
APV = [tex][NPV \ of \ Financial+Total \ Tax \ Shield][/tex]
On putting the values in the above formula, we get
⇒ = [tex][77878.27+11082.25][/tex]
⇒ = $[tex]88958.52[/tex]