Corporate Finance #11 Capital Budgeting
Learn how to make capital budgeting decisions from a certified public accountant (CPA)
1205 Capital Budgeting Decision Overview
1210 Payback Period
1215 Net Present Value (NPV)
1220 Internal Rate of Return (IRR)
1225 Project Selection Process
1230 Modified Internal Rate of Return (MIRR)
1235 Fixed Asset Replacement Decision
1211 Cash Flow Calculation
1213 Cash Flow Impact of Depreciation Due to Taxes
1214 Cash Flow Impact of Tax Rate Change
1216 Payback Period
1217 Payback Period Comparing Projects of Different Length
1219 Payback Period Time Value of Money Limitation
1220 Net Present Value (NPV) vs Payback Period
1221 Internal Rate of Return (IRR) Problem 1
1222 Internal Rate of Return (IRR) Problem 2
1223 Internal Rate of Return (IRR) Uneven Future Inflows
1224 Net Present Value (NPV) With Negative Future Outflow
1225 Net Present Value (NPV) With Closing Cost
1226 Net Present Value (NPV) Delayed Payments
1227 Net Present Value (NPV) vs Internal Rate of Return (IRR) Prob. 1
1228 Net Present Value (NPV) vs Internal Rate of Return (IRR) Prob. 2
1229 Profitability Index
1230 Capital Budgeting with Reinvestment Rate Assumption
1231 Modified Internal Rate of Return (MIRR)
1234 Net Present Value Changing Discount Rate
1235 MACRS Depreciation, Cash Flow, & Net Present Value Prob. 1
1237 MACRS Depreciation, Cash Flow, & Net Present Value Prob. 2
1238 5 Year MACRS Depreciation, Cash Flow, & Net Present Value
1239 7 MACRS Depreciation, 10 Year Cash Flow, & Net Present Value
1241 Sales of Depreciated Assets & Tax Impact
1211 Cash Flow Calculation
1213 Cash Flow Impact of Depreciation Due to Taxes
1214 Cash Flow Impact of Tax Rate Change
1216 Payback Period
1217 Payback Period Comparing Projects of Different Length
1219 Payback Period Time Value of Money Limitation
1220 Net Present Value (NPV) vs Payback Period
1221 Internal Rate of Return (IRR) Problem 1
1222 Internal Rate of Return (IRR) Problem 2
1223 Internal Rate of Return (IRR) Uneven Future Inflows
1224 Net Present Value (NPV) With Negative Future Outflow
1225 Net Present Value (NPV) With Closing Cost
1226 Net Present Value (NPV) Delayed Payments
1227 Net Present Value (NPV) vs Internal Rate of Return (IRR) Prob. 1
1228 Net Present Value (NPV) vs Internal Rate of Return (IRR) Prob. 2
1229 Profitability Index
1230 Capital Budgeting with Reinvestment Rate Assumption
1231 Modified Internal Rate of Return (MIRR)
1234 Net Present Value Changing Discount Rate
1235 MACRS Depreciation, Cash Flow, & Net Present Value Prob. 1
1237 MACRS Depreciation, Cash Flow, & Net Present Value Prob. 2
1238 6 Year MACRS Depreciation, Cash Flow, & Net Present Value
1239 7 MACRS Depreciation, 10 Year Cash Flow, & Net Present Value
1240 Land & 5 MACRS Depreciation, Cash Flow, & Net Present Value
1241 Sales of Depreciated Assets & Taxes Impact
1242 5 Year MACRS Depreciation, WACC, Cash Flow, & Net Present Value
1243 Buy New Fixed Asset or Keep Old Decision
This course will show how to make capital budgeting decisions from a corporate finance perspective.
We will include many example problems, both in the format of presentations and Excel worksheet problems. The Excel worksheet presentations will include a downloadable Excel workbook with at least two tabs, one with the answer, the second with a preformatted worksheet that can be completed in a step-by-step process along with the instructional videos.
Capital budgeting decisions involve planning for projects and future cash flows extending more then one year into the future. The common example of a capital budgeting decision is the decision to purchase a large piece of equipment that will impact future cash flow for multiple years.
The typical format of a capital budgeting decision often includes a cash out flow a time period zero, resulting in cash inflows, or reduced outflows due to increase efficiencies, over multiple years.
Because capital budgeting decisions impact cash flows for multiple years, time value of money concepts are used, including present value of one calculations and present value of annuity calculations.
The primary tools used in capital budgeting decisions are the net present value calculation (NPV) and the internal rate of return calculation (IRR). Both of these tools utilize time value of money concepts, and we will spend a lot of time with them.
We will also discuss the payback period calculation and the modified internal rate of return or (MIRR).