334,25 40,9 28,2 V-6 17,50 19,10 6900 12,7 Keskmine 36,75 12,5 27,7 Tuba 350,0 8,18 30,16 T-1 18,6 18,8 19900 35,6 382,0 5,66 27,72 T-2 19,2 19,9 21400 37,15 369,0 7,97 28,51 T-3 19,2 19,2 19600 34,0
Tax consequences of disposing of the old machine: Current disposal value of old machine 6500 Deduct current book value of old machine 40000 Loss on disposal of machine (33500) Current disposal value of old machine 6500 Tax savings on loss (0.40*33500) 13400 After tax cash inflow from current disposal of old machine 19900 Terminal disposal of investment - after tax cash flow from terminal disposal of machines. Similar to computing after-tax inflow from disposal of old machine. Chapter 22 - management control systems, transfer pricing and multinational considerations. Management control system is a means of gathering and using information to aid and coordinate the planning and control decisions throughout an organization and to guide the behavior of its managers and other employees.
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