An investment has an initial cost of $420,000 and will generate the net income amounts
shown below. This investment will be depreciated straight-line to zero over the
four-year life of the project. Should this project be accepted based on the average
accounting rate of return if the required rate is 16 percent? Why or why not?
A. Yes, because the AAR is equal to 16 percent
B. Yes, because the AAR is greater than 16 percent
C. Yes, because the AAR is less than 16 percent
D. No, because the AAR is greater than 16 percent
E. No, because the AAR is less than 16 percent
Farmers Supply, Inc. is considering opening a clothing store, which would be a new line
of business for the firm. Management has decided to use the cost of capital of a similar
clothing store as the discount rate that should be used to evaluate this proposed
expansion. Which one of the following terms is used to describe the approach Farmers
Supply is taking to establish an appropriate discount rate for the project?
A. Equity approach
B. Aftertax approach
C. Subjective approach
D. Market play
E. Pure play approach