next five years. However, because of Rearden’s substantial tax loss carry forwards,
Rearden estimates its marginal tax rate to be only 10% over the next five years. Since
Rearden will get very little tax benefit from the depreciation expense, they consider
leasing the furnace instead. Suppose that Rearden and the lessor face the same 8%
borrowing rate, but the lessor has a 40% marginal tax rate. Assume that the furnace is
worthless after five years, the lease term is five years, and a lease would qualify as a
true tax lease.
Assuming that Rearden’s annual lease payments are $1.2 million, then Rearden Metal
should
A) lease the furnace since the amount saved in year zero from leasing is greater than the
amount of the lease equivalent loan.
B) buy the furnace since the amount saved in year zero from leasing is greater than the
amount of the lease equivalent loan.
C) lease the furnace since the amount saved in year zero from leasing is less than the
amount of the lease equivalent loan.
D) buy the furnace since the amount saved in year zero from leasing is less than the
amount of the lease equivalent loan.