Help with Accounting Questions

Can someone help explain to me how you would answer the following questions? 

1)How does a $10 PPE purchase impact the financial statements in Y0 and Y1?

2) Walk me through how buying a new piece of equipment with debt would impact the financial statements

 

3 Comments
 

1)

Y0

I/S: No impact
BS: PP&E increases by $10, cash decreases by $10
CFS: Cash flow from investing decreases by $10, cash decreases by $10 (into BS)

Y1

I/S: Annual depreciation * (1- tax rate)
BS: PP&E declines by annual depreciation, cash increases by annual dep * tax rate, retained earnings decreases by annual depreciation * (1- tax rate)
CFS: Net income lower by annual depreciation * (1 - tax rate), add back pre-tax depreciation -> cash increases by annual dep * tax rate (into BS)

2)

As above, except:

  • Debt increases instead of cash decreasing at Y0 -> cash neutral impact
  • Add interest expense to amortisation in P&L in Y1
 

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