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picture1_Financial Presentation Template 75022 | B12 Income Taxes And Capital Budgeting


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File: Financial Presentation Template 75022 | B12 Income Taxes And Capital Budgeting
learning objective 1 compute the after tax net present values of projects income taxes and capital budgeting what is an example of another type of cash flow that must be ...

icon picture PPTX Filetype Power Point PPTX | Posted on 01 Sep 2022 | 3 years ago
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    Learning Objective 1
  Compute the after-tax 
   net
  present values of 
   projects.
      Income Taxes and 
      Capital Budgeting
   What is an example of another type of
   cash flow that must be considered
   when making capital-budgeting decisions?
          Income taxes
    Marginal Income Tax Rate
  • In capital budgeting, the relevant tax rate   
   is the marginal income tax rate.
  • This is the tax rate paid on additional 
   amounts of pretax income.
         Effects of 
    Depreciation Deductions
  • For tax purposes, accelerated depreciation 
   is generally allowed.
  • The focus is on the tax reporting rules, not 
   those for public financial reporting.
  • The number of years over which an asset 
   is depreciated for tax purposes is called 
   the recovery period.
   Depreciation Deductions for 
      Capital Budgeting
  • Depreciating a fixed asset creates future 
   tax deductions.
  • The present value of this deduction 
   depends directly on its specific yearly 
   effects on future income tax payments.
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...Learning objective compute the after tax net present values of projects income taxes and capital budgeting what is an example another type cash flow that must be considered when making decisions marginal rate in relevant this paid on additional amounts pretax effects depreciation deductions for purposes accelerated generally allowed focus reporting rules not those public financial number years over which asset depreciated called recovery period depreciating a fixed creates future value deduction depends directly its specific yearly payments...

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