You want to lease an equioment for $20.

000 that is 𝐵𝑒𝑛𝑒𝑓𝑖𝑡𝑠/𝐶

expected to increase yarly revenue by $13.000 for next 2 BCR = 𝑜𝑠𝑡𝑠
year. If the inflation rata 8% (EA).

Benefits = Benefits after 1 year + B

$ 13,000
i 0.08 𝐹𝑉/
Benefits 1 = (1+𝑟)^1
Inversión Inicial $ 20,000

𝐹𝑉/
Benefits 2 = (1+𝑟)^2

BCR =
 NPC 𝐹𝑉=𝑃𝑉(1+𝑟)^𝑛

= Benefits after 1 year + Benefits after 2 years

𝐹𝑉/ $ 12.037
(1+𝑟)^1

𝐹𝑉/ $ 11.145
(1+𝑟)^2
$ 23.182

1.15
It means that it is a positive cost / benefit ratio,
because for every dollar you earn 1.15 dollars. That
is, earn money.