You’re trying to determine whether or not to expand your business by building a new
manufacturing plant. The plant has an installation cost of $26 million, which will be
depreciated straight-line to zero over its three-year life. If the plant has projected net
income of $2,348,000, $2,680,000, and $1,920,000 over these three years, what is the
project’s average accounting return (AAR)?
A. 11.69 percent
B. 14.14 percent
C. 15.08 percent
D. 17.82 percent
E. 19.21 percent
Answer:
When using the pure play approach for a proposed investment, a firm is primarily
seeking a rate of return that:
A. is based on the actual source of funds that will be used to fund the project.
B. creates a positive net present value for the project.
C. reflects the size and life of the project.
D. most closely correlates with the proposed investment’s internal rate of return.
E. best matches the risk level of the proposed investment.