A) A single municipal bond issue will often contain a number of different maturity
dates. Such issues are often called multi-muni bondsbecause the bonds are scheduled to
mature over a multiple number of years.
B) Revenue bonds are where the local government pledges specific revenues generated
by projects that were initially financed by the bond issue.
C) Municipal bonds are sometimes also referred to as tax-exempt bonds.
D) Bonds backed by the full faith and credit of a local government are known as
general obligation bondsand are not as secure as bonds backed by the full faith and
credit of the federal government.
Answer:
Use the following information to answer the question(s) below.
(Include the MACRS Table from the Appendix.)
Casa Grande Farms is considering purchasing multiple tractors for a total purchase
price of $540,000. These tractors are expected to generate EBITDA of $250,000 for
each of the next three years. Casa Grande Farms has a 35% tax rate and has a cost of
capital of 10%.
Assuming that Casa Grande Farms depreciates these tractors straight line over the three
year life, then the annual depreciation tax shield in year 2 is closest to:
A) 63,000
B) 80,000
C) 84,000
D) 117,000