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CHAPTER 2 Cost Concepts and Design Economics | reverse 9's Breakaven Point vd 08 ako eg 2.12 Dect Indirect, and Standerd Costs is oeciaah meer Svis™ anes Casd yanale)” Fert Tiel Waa Bees: ¥ Bee Ba ee 12) eee arene oe inel-powteade 1. totuing ur eat A Ex Boel ga epee ‘Ste B, hich bas the Inger fd cosltelate tha salar (lal cast For the Ehechrs dy, ie Neth tht a id st Ste B ae being waded of” Sar reduced | Colwect coeree eee peti) 219s txt cde pc rplbnlfocssd ing sn sts ony ba it allen a ‘eeoptecfderesatonen# ican urn Capa EET oreniv oom Yin @ US ata sunkoon Weald GALES a sect nae that has niin mr cae Jason framers ua Joe Cole Sd Sennen, pC pr Ne ieee come eae nagar Ra Rigen ecnmt ancien syne EY ara RRR EE as clare qerend sen ie ine tecanhn peer pay set nis, A Se x temo yin 245 oppornmty Case ons even Gn it ene py eso he tee ny hha! devo Axon et ind es 2.2 The General Economic Environment. pic = 224 Compatiion oe eohaeod 225 The Total Revenve Function Rg ns Se Ce tas pemeeds ob eEEy Len Ee + Gr4Cy= 1 Brakeven Pint Relationships F cvcana famine ef poi grag — cevsegnietnt eg Yor ie of meng tn tn ip ren Eee conta Wiest AW overt ede leh 9 =r sA.2069) + S00 209) ar. 275) x aN Ayn) Ren ey atone opener area fre pci oy lw kn a Se srt an ination fe ret temas eat eee Hao on thief es osm sample ope cling evecteiecnlt bortayped eee 6.6_Personal Finances bec ay iy Ue eos Pen =f sc04 a) Baran Aas on a Fang raw. ete pts nese ih yd ald ge seagate see athe ei ett Adem roe eres Pane = B00 = SA solhsinwatcorepachu ce yes tsece on ae oan eR ‘Tha he eid ait at A CEL Dentin) eye pag ny actin a rt se, we mau at youth ah ine yur mei car ‘Selaltvesing te A nat Questions ‘ati ate pat toe sare ane tone seal ea ‘ope tet tone ‘tigen wecan are ea tt ad summa) = 59 sepniyermet question el ‘Sron0 4, 05%, 30 = 180, Feet tracy merge iy payment Sew. tyres (9 Hteme pr eve ye, fry a Ty maybe {Siam ta ac ee od Sic a py Bde ang pcp itypeot [ERIE ortgoge ntng Optane ——— hut your al bed Bre fol eryant cy ajutcometed or 501 Oaragcen toe = af aS inane ne outlaw ontkeemingspin eit frotuc pectaging he ep tae at Ned and anys sh cose the Eee moreaie Preps Pages a nn opin nr, ool Putge a ce ne opin lun cae cre cages aloe Tee ee Sec seaes ed aoe dna poss Seed any rene tnt Resdatcey wa Mannoc hapa phere wehbe Seopa rina oc popeas Aan ol tv pepe at ale sohtion er err [rms tense Soe our uma eto Be sped Oy sig ty wee psi embed Cen) + Agu + BOs yi, cote et dens ven pred ngur ) cremate crea plo ‘pom ioe gaye = 8009 Shaye eae sa gs) == =e1a0000 + 52,75 + 00+ SISONPTA WEneas ‘Saar es * tse rns = 0h {Banthe MARR of 1, co, by aking the remem ung o pctogiog vm toner os ty el carpe Posteval 6.9_Summat uation of Results Peis pvt oes op re it pest pie pgp crore wicca sen wn dei bre) | ye mee ena eta eh Problems Gott ithchenasos Sant Pacicenironererierseins —$$—— oa a aoc sell See eae aoe ene seiduadtpeminafoeAnmalexpes treo ‘arte tp i ong ts fr 200 hava Forte war on Cpestng sa capac ntrobone aan eee £4. Jo uy mts «mete ll he Sphynsdea Sci Bumtirhepem onde ih ‘ener hr ton or ck ied pele el an tone ori so tg | os alee Seneca Singenie fia A a0 ‘saw ys per ye peer ey tetas Soe ila bon on ‘ou eet apo eto pore ne ct sie yoo ch ey esa 2 cana joa en ie ind i lA to pe tirade poop poate Satine eines SD seca tet pea es Ye lyse mi tar ee aa ot pT es ee Seca me shes Elagrimns! beer ore ‘Shatner pt aoe tino smn Sn ay esa Dc Peter ‘ener atiet a xoe 36 Ts ey ae ddr ceed a prin seg coat tne Fpaeat Samapess ome nese : a IP Taian eo — soon fe oe ee Sangam Son em oom SSidRiaerpreertaret es cmierses a ee) ere lee es et Sea ace Jule pee eee SELINA eck Wheto aC tl ee fee Sp srg or atu Financier tubs ot S95 ech a hf ee NCSU cs sel et Fecbgeaie pane ws 2 Wis | ele aot wh das 67, cpp tee i ERR ‘Sake ly eb edb aga Case Study Exercises Shoei tne FE Practice Problems 7% Gop te lig mf ali ‘Sudha Adal pinche sng epi CHAPTER 7 E Depreciation Income Taxes 7. Introduction theca a Sc ‘The Aftor-Tax Cost of Protliscing, ert sean bre ran re heyyy pepe aa BE ow tomcem nhc y sets) ny 8 a ‘Aue ot bss Tho rg at a the ated owe Boo ae (2) Th ortho dpa prpey ten tea ich ica s2mecon 20 5 =3( SE) gem 74. Straightline GL) Method 1b wenn uch snowing aa (MSY “06 Bepeci 7.32. Declining Bstance (08) Method InteD2 pt nce econ peg tee tenn Gmie hire cmt ate cs nt es peat Splat Rte a as ur tcl pnt ny fue Senay aictpehoyd eyarkoncnt bigattste ere acim antes Somes He Senet tos UO mcd pled nk 3 Toon Soong oe boo 5 a=, on nr, ca. com en my.=00 0 va Noe gunn gh 0 ont cone ead ‘ek fveldasewsne stl yeun Cree Oompa ‘BeSealdgweion sees nor veeatat) SW 0505 PS te. ‘hn tare pion anounan rence solution ‘Aandi comin dp EY rainy tng ‘tens a O97, a) acy amp anes Seton AnHond —oaFan se, soc 12" 29514, pana = $0488, ® ont 199) =846140, ig ~ sur oan = 15048 pda Vanna <2 02min 733. De with Switchover to 5b SSE ecplestnercerpnenasae a ee Tia car i mre ert te Seacieacaensmensomt nee ee maton nce SESS meas mentoerethoesiatece, ‘inh leo bao pated rer opeareann 734 UniteoF Production Method ‘ALS dpe tos aca! th ted age en (Gat ae thn tt ean nue peas es ftom We he dest ie ey fn ie epee ay tek amet! nt ome intr Takers ge rT Ridatodtoangie? EST topeaniore on na 7.4 The Modified Accelerated Cost Recovery System Sc 72.1 th MACRS wos cota by THA od matod pd ntoyemcnanpacrnd pope TAX. Property Cs end Recovery Petod prope nag igen iether a Sib met COS ney ra ay ern Fs pe at mite unten 1), epee Your compey i opie a a in 0 rt RRNA wen Bop HOS ee soetivinae e (P2840 casa 15_AComprshensive Depreciation Example TERT fp BEDI saggy, hse ise se an ms my dy i MEE Hes ll ee tino i = aware hay oma gee ats lo oe MAR and Afte-Taxtlnium Atractve gest 1163 The interest Rate to Use in AftrTax stusles Sen eae gh "Sit ne enn eae est eedpprny ct apn od nant ny re 1.64 Taxable income ef Corporat business Firs) pod aramaa eto ane movant a STB Ts aoe Ryton 0, ong’ ae nce ye copa Fd ena ates 200) (0 witli spate anon a PERRIN we Goren oss a ae ie ‘lng epuvelent work clair wig erat MARR, The ae nd = cg ae eo ee Sil and an ADS weve od tema Dein a) pee Sara wt the PW oft Satution t ire icome tx ene 0, * tod pe nant mn cen Bene 7 Dag sstrion pibaere ts ar ob Pte wh aa Mh aw fh ce ann nn mee, 7.40- Illustration of Computations of ATCFS ‘Seger te fr pre " ratify roan SELEY opting Aan Pa a a JS. Sohn by Hard | peers) Teoma BEATA endRBanpe i recent ilnpe sng ine "TARTAR anaes ne Dapreain SR Aer Pa a SESS Spey So ‘yatta onan ene pea e718 fa be clad in he yen the chinry ft pe 18 ad ded he Wea ACS ory an slo he Resa pop San Tp fecler wo toni he cy Fu fey ea “Raggy pe naan OTE Fea ooo Spin pena” use sign os some msn of Sep ced nine compli cel ASCE mii we he sly tnt le steear un mats ACTS ey ‘era toe ay fie al a ave yee seen Ss Sy eee GUERRA pasa ge GTR odo tne tomaktnpeieiseanet ‘sch enna 2A + RR ng RATT ‘ike coe teADy wet FSO. yoke at te et rere hemmed neers ly Gn oth fee apna nd enolic ky omg 2.4 ern ample ok hl pon tants Emsuteeneiyesteetd ae repecn) ‘Sed i ravowin be peed Feet ‘ales aan tuned esine Bednar yen Kater peice fgreasmercrnar iyatermruscreseciee ae are Sota i aie Scesieamg orc apecalp pee renee Se nea “chance Co Drege pope erie Steet yy 7 2 ee he eice gFe s Demi ty i wa ea har ferjre Conca Thr tc SS a stot mci ett bea yore ‘Song agi pte sey as neg Secon en eat Sock SELES ppt mit str gate seton Spe Teen en es ‘Tepe pb the od ah nA, Howene 4258p yu at te 1052 pa a oe dats t a ee sorcgeaa Eros (Se erste mobteeta esora Constracting = Bypass to Relieve ic Congestion 1 Introduction 10.2 Perspective and Terminology for Analyzing 1 Public Projects _ rane Poe ‘in op not een en ai icecream iy reper ey CElem sce ely cet Ba SET GION TT HOES eee ea ia pel rind uae ot Animes poe: (pode een lity 4 (9 pie tire ayn fe projet sl not be oiled ies ree alee mate by scat eso at beh ft fst ost ig thc onatctg ergs {fear of poe grea cola be men ig Seca i mr ca ‘esd oper by ome apa Sti ae sie ort Tis sat a i ear 10.5_Difficulties in Evaluating Public-Sector Projects gas tne ee SS Beene eae {Pept ae va sed te cae ny tain “eat ona bain pl uch mre ed 10.6 What Interest Rate Should Be Used for Public Projects? gro Rein acre 2 Toop top the goer gy ‘Seri eg rng wi ee oh Ta ites pc ete ppp "tana he prrre fie mtn to he 1 Taiponiibcsntay sauclapatsloyacomgremscnegsie | | Seems acscte aie rsoae eps = cern goa oper cur oe eee sso oan re = A= OLD 4 esc meee) a eR con et ceetes TE "ee, Flat ah pp ee ~ Toray AOR ‘HEIR Rearanr oi ee evn ep can aging he ef he opr UT 507 Fa ~ ye mio ecomomy apie at tng ahi deni Cunt ia ot ern ng et te Al bwin Stee 7 an fru ee eh wp 1074 Disvenete in the B-CRatlo. {niEateceeingemeannnte pene poe epi Eames ae BxSnsoasa et ie epee ce pw conven 3-Cpewith AN st nent ade ied

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