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Precision Tool Is Analyzing Two Machines to Determine Which One

question 56

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Precision Tool is analyzing two machines to determine which one it should purchase.The company requires a 15 percent rate of return and uses straight-line depreciation to a zero book value over the life of its equipment.Machine A has a cost of $892,000,annual operating costs of $28,200,and a 4-year life.Machine B costs $1,118,000,has annual operating costs of $19,500,and has a 5-year life.Whichever machine is purchased will be replaced at the end of its useful life.Precision Tool should purchase Machine _____ because it lowers the firm's annual cost by approximately _______ as compared to the other machine.


Definitions:

Security Interest

A legal claim or lien on collateral that has been pledged, usually to obtain a loan.

Uniform Commercial Code

A comprehensive set of laws governing all commercial transactions in the United States, intended to provide consistency across states.

Perfected

A term typically used in law to describe a state where a security interest or lien is officially established or completed, ensuring protection and priority.

Secured Interest

An interest in personal property or fixtures that secures payment or performance to a creditor.

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