industry, especially by the amount of debt the average firm in the industry uses.
7) Since depreciation is a non-cash charge, it neither appears on nor has any effect on
the cash budget. Thus, if the depreciation charge for the coming year doubled or halved,
this would have no effect on the cash budget.
8) If investors’ aversion to risk rose, causing the slope of the SML to increase, this
would have a greater impact on the required rate of return on equity, rs, than on the
interest rate on long-term debt, rd, for most firms. Other things held constant, this
would lead to an increase in the use of debt and a decrease in the use of equity.
However, other things would not stay constant if firms used a lot more debt, as that
would increase the riskiness of both debt and equity and thus limit the shift toward debt.
9) Opportunity costs include those cash inflows that could be generated from assets the
firm already owns if those assets are not used for the project being evaluated.