A 4-year project has an annual operating cash flow of $51,000. At the beginning of the project, $4,200 in net working capital was required, which will be recovered at the end of the project. The firm also spent $22,300 on equipment to start the project. This equipment will have a book value of $4,620 at the end of the project, but can be sold for $5,640. The tax rate is 40 percent. What is the Year 4 cash flow

$60,432‬

Explanation:

The equipment can be sold for $5,640 yet the book value is $4,620. The gain is therefore;

= 5,640 - 4,620

= $1,020

After tax cashflow from sale

= Sales price - tax on gain

= 5,640 - (1,020 * 40%)

= $5,232

Cash-flow in 4th year = Annual Cash flow + after-tax cash-flow from sales + net working capital recovered

= 51,000 + 5,232 + 4,200

= $60,432‬

the page presents four different kinds of threats that volcanoes pose and what to do before, during, and after an eruption.

b. a single paragraph.

a paragraph is a series of sentences that are organized and make sense, and are all related to a single topic . almost every piece of writing you do that is longer than a few sentences should be organized into paragraphs. this is because paragraphs show a reader where the subdivisions of an essay begin and end, and thus the reader see the organization of the essay into subjects in order to be able to understand its main points.