Kelompok 7
1.Alfredo Hartono
(31706)
2.Edward Wijaya
(27167)
3.Ilham fakkar
(33234)
4.Tasya adelia amany
Sia 2 chapter 20
The controller of Tim’s Travel (TT) is deciding between
upgrading the company’s existing computer system or
replacing it with a new one. Upgrading the four-year-old
system will cost $97,500 and extend its useful life for another
seven years. The book value is $19,500, although it would sell
for $24,000. Upgrading will eliminate one employee at a salary
of $19,400; the new computer will eliminate two employees.
Additional annual operating costs are estimated at $15,950
per year. Upgrading is expected to increase profits 3.5% above
last year’s level of $553,000. The BetaTech Company has
quoted a price of $224,800 for a new computer with a useful
life of seven years. Annual operating costs are estimated to be
$14,260. The average processing speed of the new computer is
12% faster than that of other systems in its price range, which
20.4
Tim’s present tax rate is 35%, and the cost of financing
(minimum desired rate of return) is 11%. After seven years, the
salvage value, net of tax, would be $12,000 for the new
computer and $7,500 for the present system. For tax purposes,
computers are depreciated over five full years (six calendar
years; a half year the first and last years), and the depreciation
percentages are as follows:
Year Percent (%)
system or purchase the new computer. As part of the analysis,
Although the development of computer
•Prosedur dan operasi standar. Setelah prosedur
untuk memberikan saran untuk perbaikan sistem.
