The installed cost of a new computerized controller was $ 76,000.

00
Calculate the depreciation schedule by year assuming a recovery period of 5 years and using the
appropriate MACRS depreciation percentages given in the table
Rounded Depreciation Percentages by Recovery Year Using MACRS for
First Four Property Classes
Percentage by recovery year*
Recovery 3 years 5 years 7 years 10 years
year
1 33% 20% 14% 10%
2 45% 32% 25% 18%
3 15% 19% 18% 14%
4 7% 12% 12% 12%
5 12% 9% 9%
6 5% 9% 8%
7 9% 7%
8 4% 6%
9 6%
10 6%
11 4%
Totals 100% 100% 100% 100%

*​ These percentages have been rounded to the

nearest whole percent to simplify calculations while
retaining realism. To calculate the actual
depreciation for tax​purposes, be sure to apply the
actual unrounded percentages or directly apply​
double-declining balance​(200%) depreciation using
the​half-year convention.
Classify the following changes in each of the accounts as either an outflow or an inflow of
cash. During the year? (a) marketable securities? increased, (b) land and buildings?
decreased, (c) accounts payable? increased, (d) vehicles? decreased, (e) accounts
receivable? increased, and? (f) dividends were paid.

(​ a) Is an increase in marketable securities an inflow or an outflow of​cash? ​(Select the best answer​below.)
Outflow
Inflow
​(b) Is a decrease in land and buildings an inflow or an outflow of​cash? ​(Select the best answer​below.)
Outflow
Inflow
​(c) Is an increase in accounts payable an inflow or an outflow of​cash? ​(Select the best answer​below.)
Outflow
Inflow
(d) Is a decrease in vehicles an inflow or an outflow of​cash? ​(Select the best answer​below.)
Outflow
Inflow
​(e) Is an increase in accounts receivable an inflow or an outflow of​cash? ​(Select the best answer​below.)
Outflow
Inflow
​(f.) Is the payment of dividends an inflow or an outflow of​cash? ​(Select the best answer​below.)
Outflow
Inflow
answer​below.)

swer​below.)
Determine the operating cash flow​(OCF) for​Kleczka, Inc., based on the following data:

During the year the firm had sales of $ 2,500,000.00

Cost of goods sold totaled $ 1,800,000.00
Operating expenses totaled $ 300,000.00
and depreciation expenses were $ 200,000.00
The firm tax bracket is in the 35%
During the​year, Xero,​Inc., experienced an increase in net fixed assets of $ 300,000.00
and had depreciation of…...................................................................... $ 200,000.00
It also experienced an increase in current assets of…............................... $ 150,000.00
and an increase in accounts payable of …............................................... $ 75,000.00
If operating cash flow (OCF) for the year was …...................................... $ 700,000.00

Calculate the​firm's free cash flow (FCF) for the year

Rimier Corp. forecasts sales of $650,000 for 2016. Assume the firm has
fixed costs of $250,000 and variable costs amounting to 35%
of sales. Operating expenses are estimated to include fixed costs of
$28,000 and a variable portion equal to 7.5 % of sales. Interest
expenses for the coming year are estimated to be $20,000.

Estimate​Rimier's net profits before taxes for 2016 elaborating a

Rimer Corp. Pro forma Income Statement