Capital Budgeting

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First Republic Bancorp is considering the acquisition of a new data processing and management and information system. The system, including computer hardware and software, will cost 1 million. Delivery and installation of the system is expected to add $100,000 to this cost. To put this new system in place, the bank expects to have to make an investment of $50,000 in net working capital immediately and an additional net working capital investment of $25,000 at the end of year 1.  The system has an expected economic life of 10 years. It will be depreciated as a 7-year asset under MACRS rules. Actual salvage value at the end of 10 years is expected to be $100,000, and the bank plans to sell the system for its salvage value at that time.

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