PROBLEM 4.50
a NOTE THAT THE ESTIMATED LIVES ARE DIFFERENT SO A COMMON PLANNING HORIZON MUST BE
ESTABLISHED. 10 YEARS IS SELECTED IN THE ANALYSIS BELOW.
MODEL 127B
8.00% CUMULATIVE
EOY + CF – CF NET CF (P|F i%,n) PW OF CF PW OF CF
0 -$50,000.00 -$50,000.00 1.00000 -$50,000.00 -$50,000.00
1 $19,400.00 -$10,000.00 $9,400.00 0.92593 $8,703.70 -$41,296.30
2 $19,400.00 -$10,000.00 $9,400.00 0.85734 $8,058.98 -$33,237.31
3 $19,400.00 -$10,000.00 $9,400.00 0.79383 $7,462.02 -$25,775.29
4 $19,400.00 -$10,000.00 $9,400.00 0.73503 $6,909.28 -$18,866.01
5 $19,400.00 -$10,000.00 $9,400.00 0.68058 $6,397.48 -$12,468.53
6 $19,400.00 -$10,000.00 $9,400.00 0.63017 $5,923.59 -$6,544.93
7 $19,400.00 -$10,000.00 $9,400.00 0.58349 $5,484.81 -$1,060.12
8 $19,400.00 -$10,000.00 $9,400.00 0.54027 $5,078.53 $4,018.41
9 $19,400.00 -$10,000.00 $9,400.00 0.50025 $4,702.34 $8,720.75
10 $29,400.00 -$10,000.00 $19,400.00 0.46319 $8,985.95 $17,706.70
LINEAR INTERPOLATION OF DPBP: 7.21 <- DPBP =(ABS(H17)/(H18-H17))+B17
BY REVIEWING THE CUMULATIVE PW OF CF COLUMN, WE CAN SEE THAT THE DPBP OCCURS PRIOR TO
YEAR 10 WHERE THE NON-UNIFORM CASH FLOW OCCURS, SO WE CAN USE THE NPER FUNCTION TO DETERMINE
THE VALUE OF DPBP
SOLUTION USING EXCEL’S NPER FUNCTION
DPBP = NPER(i,NET CF FOR t=1,INVESTMENT)
DPBP = 7.202 =NPER(8%,E11,E10)
MODEL 334A
CUMULATIVE
EOY + CF – CF NET CF (P|F i%,n) PW OF CF PW OF CF
0 -$80,000.00 -$80,000.00 1.00000 -$80,000.00 -$80,000.00
1 $26,000.00 -$6,000.00 $20,000.00 0.92593 $18,518.52 -$61,481.48
2 $26,000.00 -$6,000.00 $20,000.00 0.85734 $17,146.78 -$44,334.71
3 $26,000.00 -$6,000.00 $20,000.00 0.79383 $15,876.64 -$28,458.06
4 $26,000.00 -$6,000.00 $20,000.00 0.73503 $14,700.60 -$13,757.46
9 $26,000.00 -$6,000.00 $20,000.00 0.50025 $10,004.98 -$9,508.90
10 $26,000.00 -$6,000.00 $20,000.00 0.46319 $9,263.87 -$245.03