Question #19

Reading: Reading 14 Financial Statement Modeling

PDF File: Reading 14 Financial Statement Modeling.pdf

Page: 11

Status: Unattempted

Correct Answer: B

Question
Rapid Tech Inc has mistakenly overestimated the useful lives of their PP&E: it has become apparent that due to rapid changes in technology, a significant part of Rapid's PP&E will need to be replaced sooner than anticipated. Rapid's CFO has indicated that the new depreciation schedules will take into account the shortened lives of the PP&E that will be acquired as replacement. The most likely impact on Rapid's future return on invested capital (ROI
Answer Choices:
A. decrease
B. increase
C. remain the same
Explanation
Increases in PP&E will increase invested capital, while higher depreciation expense will reduce earnings. Both factors will reduce the return on invested capital.
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