CHRIS Preto FILE HOME INSERT PAGE LAYOUT FORMULAS DATA RE B C D E Chloe's Coffee Shop 4 Discount Rate 5 Total Initial Investment 3.50% -$218,000.00 Cash Flows Year 0-$218,000.00 Year 1 $10,000.00 Year 2 $12,300.00 Year 3 $15,100.00 Year 4 $18 60000 $18,600.00 Year 5 $22,800.00 Year 6 $28,100.00 Year 7 $34,600.00 Year 8 $42,500.00 Year 9 $52,400.00 Year 10 $64,400.00 21 Net Present Value $18,600.69 23 Internal Rate of Return 5% PAGE LAYOUT INSERT HOME FILE =$B$3-C18 D18 D U Straight Line Depreciation Depreciation Accumulated expense for depreciation at Book value at End of Year year end of year end of year $3,000.00 $3,000.00 $21,000.00 $3,000.00 $6,000.00 $18,000.00 $3,000.00 $9,000.00 $15,000.00 $3,000.00 $12,000.00 $12,000.00 5 $3,000.00 $15,000.00 $9,000.00 Declining-Balance Depreciation Depreciation Accumulated expense for depreciation at Book value at End of Year year end of year end of year $4,272.00 $4,272.00 $19,728.00 $3,511.58 $7,783.58 $16,216.42 $2,886.52 $10,670.11 $13,329.89 $2,372.72 $13,042.83 $10,957.17 5 $1,950.38 $14,993.20 $9,006.80 CHRIS Preto FILE HOME INSERT PAGE LAYOUT FORMULAS DATA RE B C D E Chloe's Coffee Shop 4 Discount Rate 5 Total Initial Investment 3.50% -$218,000.00 Cash Flows Year 0-$218,000.00 Year 1 $10,000.00 Year 2 $12,300.00 Year 3 $15,100.00 Year 4 $18 60000 $18,600.00 Year 5 $22,800.00 Year 6 $28,100.00 Year 7 $34,600.00 Year 8 $42,500.00 Year 9 $52,400.00 Year 10 $64,400.00 21 Net Present Value $18,600.69 23 Internal Rate of Return 5% PAGE LAYOUT INSERT HOME FILE =$B$3-C18 D18 D U Straight Line Depreciation Depreciation Accumulated expense for depreciation at Book value at End of Year year end of year end of year $3,000.00 $3,000.00 $21,000.00 $3,000.00 $6,000.00 $18,000.00 $3,000.00 $9,000.00 $15,000.00 $3,000.00 $12,000.00 $12,000.00 5 $3,000.00 $15,000.00 $9,000.00 Declining-Balance Depreciation Depreciation Accumulated expense for depreciation at Book value at End of Year year end of year end of year $4,272.00 $4,272.00 $19,728.00 $3,511.58 $7,783.58 $16,216.42 $2,886.52 $10,670.11 $13,329.89 $2,372.72 $13,042.83 $10,957.17 5 $1,950.38 $14,993.20 $9,006.80