A pro forma financial statement is a financial statement that:
A. expresses all values as a percentage of either total assets or total sales.
B. compares actual results to the budgeted amounts.
C. compares the performance of a firm to its industry.
D. projects future years’ operations.
E. values all assets based on their current market values.
Answer:
Boyertown Industrial Tools is considering a three-year project to improve its production
efficiency. Buying a new machine press for $611,000 is estimated to result in $193,000
in annual pretax cost savings. The press falls in the MACRS five-year class, and it will
have a salvage value at the end of the project of $162,000. The press also requires an
initial investment in spare parts inventory of $19,000, along with an additional $2,000
in inventory for each succeeding year of the project. If the tax rate is 35 percent and the
discount rate is 12 percent, should the company buy and install the machine press? Why
or why not?