This case study has a state offering to help pay for equipment for $300 million but added a caveat that forces the company to sell the equipment to the state for a dollar after 10 years. I can depreciate 100% of the equipment cost per the case study r/t the Tax and Jobs Act of 2017 in the first year of production. That being said I would put tax on a dollar salvage value and then what's left over I would add to working capital returned to have total after cash after tax cash flows correct