Why CAPEX=D&A in the terminal year of a DCF?

Hi,

why do you assume a constant capital basis (i.e. Capex=D&A) from the terminal year of your projection period onwards? After all a growth rate is added to the FCF of the terminal year which then is treated as a perpetuity [FCF * (1+g) / (WACC - g)]. Wouldn't it be justifiable to assume a growing capital base in order to support this growth?

9 Comments
 

Try these two exercises:

  • Compare your perp growth rate to the company's actual historical growth rate. If you're doing it right, the former will be a fraction of the latter. Perpetuity growth usually = inflation, implying that real growth is zero. So capex should not exceed D (forget A - that's different) because that would imply you're deploying capital to investments that won't create growth

  • Run out your model with a more aggressive perp. growth rate. What you'll see is that this company of yours is on track to constitute about 1/3 of global GDP 50 years from now. I'm exaggerating of course, but perpetuity is a long time.

 

Recently finished my MSc and am starting an m&a- internship in 4 weeks from now.

What are you referring to with your last sentence - calculating the final year FCF or the terminal value?

 

I'm saying that market practice is doing a DCF to the out years (where you have line of sight) THEN assume that a company will be worth around an industry market multiple. So in year 10 the terminal value will be EBITDA x 8 to 13 or NI x 15 o r 20. Obviously, you'll need to make sector adjustments. You're better off just going out another 10yrs than you are assuming and arbitrary rate of perpetual growth.

 

Ipsam quisquam et accusamus voluptas velit aut. Rem et quas a corporis veniam. Harum laboriosam qui magnam.

Est qui illum quis aut dolores veniam non recusandae. Aut numquam ipsum mollitia assumenda aperiam libero odit. Numquam voluptatem temporibus sequi blanditiis.

Sed aperiam totam repellat exercitationem eum magni fugiat. Aut esse et eum tempora debitis et et. Assumenda incidunt voluptatibus atque in itaque in repellendus. Expedita a quis voluptatem qui pariatur. Ea et quaerat itaque nulla aliquid. Ducimus harum et numquam. Ducimus velit aspernatur est et.

Career Advancement Opportunities

August 2026 Investment Banking

  • Evercore 01 99.5%
  • Moelis & Company 01 98.9%
  • JPMorgan 01 98.4%
  • Morgan Stanley 08 97.8%
  • Goldman Sachs 02 97.3%

Overall Employee Satisfaction

August 2026 Investment Banking

  • Moelis & Company No 99.5%
  • Evercore No 98.9%
  • Morgan Stanley 01 98.4%
  • Banco Santander 02 97.8%
  • BMO Capital Markets 12 97.3%

Professional Growth Opportunities

August 2026 Investment Banking

  • Evercore 01 99.5%
  • Moelis & Company 01 98.9%
  • Morgan Stanley 06 98.4%
  • Goldman Sachs 01 97.8%
  • JPMorgan No 97.3%

Total Avg Compensation

August 2026 Investment Banking

  • Vice President (16) $429
  • Associates (50) $259
  • 3rd+ Year Analyst (8) $210
  • 2nd Year Analyst (25) $178
  • Intern/Summer Associate (14) $159
  • 1st Year Analyst (84) $151
  • Intern/Summer Analyst (75) $101
notes
16 IB Interviews Notes

“... there’s no excuse to not take advantage of the resources out there available to you. Best value for your $ are the...”

Leaderboard

1
redever's picture
redever
99.2
2
BankonBanking's picture
BankonBanking
99.0
3
Secyh62's picture
Secyh62
99.0
4
kanon's picture
kanon
99.0
5
Betsy Massar's picture
Betsy Massar
98.9
6
dosk17's picture
dosk17
98.9
7
DrApeman's picture
DrApeman
98.9
8
GameTheory's picture
GameTheory
98.9
9
CompBanker's picture
CompBanker
98.9
10
Linda Abraham's picture
Linda Abraham
98.8
success
From 10 rejections to 1 dream investment banking internship

“... I believe it was the single biggest reason why I ended up with an offer...”