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NEW QUESTION: 1
The Moore Corporation is considering the acquisition of a new machine. The machine can be purchased
for $90,000; it will cost $6,000 to transport to Moore's plant and $9,000 to install. It is estimated that the
machine will last 10 years, and it is expected to have an estimated salvage value of $5,000. Over its
1 0-year life, the machine is expected to produce 2,000 units per year with a selling price of $500 and
combined material and labor costs of $450 per unit. Federal tax regulations permit machines of this type
to be depreciated using the straight-line method over 5 years with no estimated salvage value. Moore has
a marginal tax rate of 40 percent.
What is the net cash flow for the third year that Moore Corporation should use in a capital budgeting
analysis?
A. $68,400
B. $64,200
C. $53,700
D. $47,400
Answer: A
Explanation:
Choice "a" is correct. $68,400 net cash flow for the third year.

Alternate Computation:
In year 3, Moore will generate a $100,000 profit from the incremental sales (2000 units * ($500 -$450)).
This profit will be taxed at 40%, so the net after-tax increase in cash flow is $60,000 BEFORE the
depreciation tax shield is considered. Depreciation is not a cash outflow, but it will reduce the amount of
tax the company has to pay (by 40% of the depreciation), and this has an effect on the cash-flow for the
company. Depreciation, as calculated above, is $21,000 per year ($105,000 cost of the machine divided
by 5 years). The depreciation tax shield is $8,400 ($21,000 * 40%), so the total after-tax cash flows in
year 3 for the new machine is $60,000 + $8,400 = $68,400.

NEW QUESTION: 2
Assume that an evidence file is added to a case, the case is saved, and the case is closed. What happens if the evidence file is moved, and the case is then opened?
A. EnCase opens the case, excluding the moved evidence.
B. EnCase reports a different hash value for the evidence file.
C. EnCase reports that the file integrity has been compromised and renders the file useless.
D. EnCase asks for the location of the evidence file the next time the case is opened.
Answer: D

NEW QUESTION: 3
機能を左側から右側の適切なテクノロジーにドラッグアンドドロップします。

Answer:
Explanation:

Explanation

NEW QUESTION: 4
Which two methods can be used to structure casino-related transactions? (Choose two.)
A. Playing at the same game
B. Purchase of chips at multiple gaming tables
C. One time deposit of cash at a single gaming machine
D. Use of third parties to conduct transactions
Answer: B,D

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