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Capital Recovery

Capital recovery is the annual equivalent cost of owning an asset after considering salvage value.

$$CR=\frac{(FC-SV)(1+i)^n i}{(1+i)^n-1}+SV(i)$$

Problem 68: CE Board Nov. 2016

A machine costs Php50,000, has 10-year life, and salvage equal to 10% of original value. Find capital recovery at 8%.

Salvage value is P5,000.

$$CR=\frac{(50000-5000)(1.08)^{10}(0.08)}{(1.08)^{10}-1}+5000(0.08)=7,105$$

Final answer: P7,105 per year.

Problem 69: CE Board Nov. 2016

A machine costs $100,000, has life 15 years, salvage 20% of original cost, and interest 10%. Find capital recovery.

$$CR=12,517.90$$

Final answer: $12,517.90 per year.

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