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OT Notes, chapter 15 discounted CF

Forums › Ask ACCA Tutor Forums › Ask the Tutor ACCA APM Exams › OT Notes, chapter 15 discounted CF

  • This topic has 1 reply, 2 voices, and was last updated 10 years ago by Ken Garrett.
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  • October 23, 2014 at 7:02 am #205507
    lsoltobaeva
    Member
    • Topics: 38
    • Replies: 72
    • ☆☆

    hello!

    I have questions regarding example 1, of the chapter 15.

    1) why in year 1, did they inflate variable costs but not the selling price?

    2) is it critical to use year 0 for cost of a machine and initial working capital? How deeply would I be mistaken to put them in year 1, and also apply discount rate for that?

    3) how is tax on saving on capital allowed calculated? (f.e. 113 in year 1?)

    4) I cannot understand alternative solution @5% rate. Why (3,000) at year 0?

    October 23, 2014 at 7:23 am #205509
    Ken Garrett
    Keymaster
    • Topics: 10
    • Replies: 10605
    • ☆☆☆☆☆

    1 Because materials and labour are in current terms but sale price is what you expect at time 1.

    2 Yes

    3 1,800 x 25% (WDA) x 25% (Tax rate) = 112.5

    4 I don’t either. Ignore.

    In example 2 15% has been used as the d/c rate not 10%

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