Equivalent Annual Annuity Calculation for Mutually Exclusive Projects | CFA Level 1 Exam Prep

Determining Equivalent Annual Annuity (EAA) for Mutually Exclusive Projects | CFA Level 1 Exam

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Question

Doering Computers is considering two mutually exclusive projects. Their cash flows are shown below: tProj. A Cash FlowsProj. B Cash Flows

0-$500-$700

1200 250

2400 475

3100 125

4----225

The company's cost of capital (WACC) is 10 percent. Each of the projects can be repeated. What is the equivalent annual annuity (EAA) of the project, which adds the most to shareholder value?

Answers

Explanations

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A. B. C. D. E.

B

Find NPV of each project.

NPV(A) = $87.5282.

NPV(B) = $167.4271.

Find EAA:

For Project A:

N = 3; I = 10; PV = -87.5282; FV = 0; solve for PMT = EAA = $35.1964.

For Project B:

N = 4; I = 10; PV = -167.4271; FV = 0; solve for PMT = EAA = $52.8184.