Calculos ROI

Life Cycle Cost Spreadsheet
Version 1.9, September, 2006, Copyright 2004 by Barringer & Associates, Inc., Humble, TX 77347, USA
For information contact Paul Barringer, P.E., Barringer & Associates, Inc. http://www.barringer1.com hpaul@barringer1.com
This sheet is prepared for simple engineering calculations as an aid for making engineering decisions.
Check with your local accountant for specific details before making financial decisions of great importance.
Paul Barringer, P.E.
Ph: 281-852-6810
FAX: 281-852-3749
Email: hpaul@barringer1.com
Website: http://www.barringer1.com
LCC Worksheet is a simple net present value calculation sheet for your use.
LCC Example 1 is a short problem using Excel Solver (Tools/Solver) to find the maximum allowed capital expenditu
LCC Example 2 is a typical worksheet example for a single alternative.
7, USA
hpaul@barringer1.com
mum allowed capital expenditure.
Life Cycle Cost Worksheet

Discount Rate (%)-->
12%
$0
Capital Costs:
Project Life (35 yrs max)-->

<--Net Present Value
0
<--Yellow Boxes Are For Data Input

20
Tax Provision (%)-->
<--Internal Rate Of Return
2
Capital Acquisition Costs
Acquisition Costs:
Program Management Costs
Engineering Design Costs
Engineering Data Costs
Spare Parts & Logistics Costs
Facilities & Construction Costs
Initial Training Costs
Technical Data Costs
Documentation Costs
Annual recuring costs
Other periodic costs
Disposal Costs
Savings:
Annual Savings (use positive #s)
NPV & IRR Calculations:
0
1
2
3
Capital equipment
$0
Costs
$0
$0
$0
$0
Savings
$0
$0
$0
Straight Line Depreciation
$0
$0
$0
Profit Before Taxes
$0
$0
$0
$0
Tax Provision @ 38% Of Profit Before Tax
$0
$0
$0
$0
Net Income can be profit or loss
$0
$0
$0
$0
Add Back Depreciation
$0
$0
$0
Cash Flow (Net Income + Depreciation)
$0
$0
$0
$0
Discount Factors @ 12%
1.0000
0.8929
0.7972
0.7118
Present Value
$0
$0
$0
$0
Net Present Value
$0
Internal Rate Return
<--Requires at least one positive and one negative number in the present value row
Year-->
Are For Data Input

Internal Rate Of Return
38%
10
10
$0
$0
$0
$0
$0
$0
$0
$0
0.6355
$0
$0
$0
$0
$0
$0
$0
$0
$0
0.5674
$0
$0
$0
$0
$0
$0
$0
$0
$0
0.5066
$0
$0
$0
$0
$0
$0
$0
$0
$0
0.4523
$0
$0
$0
$0
$0
$0
$0
$0
$0
0.4039
$0
$0
$0
$0
$0
$0
$0
$0
$0
0.3606
$0
$0
$0
$0
$0
$0
$0
$0
$0
0.3220
$0
e number in the present value row 32

4
10
11
12
13
14
15
16
17
11
12
13
14
15
16
17
$0
$0
$0
$0
$0
$0
$0
$0
0.2875
$0
11
$0
$0
$0
$0
$0
$0
$0
$0
0.2567
$0
12
$0
$0
$0
$0
$0
$0
$0
$0
0.2292
$0
13
$0
$0
$0
$0
$0
$0
$0
$0
0.2046
$0
14
$0
$0
$0
$0
$0
$0
$0
$0
0.1827
$0
15
$0
$0
$0
$0
$0
$0
$0
$0
0.1631
$0
16
$0
$0
$0
$0
$0
$0
$0
$0
0.1456
$0
17
18
19
20
18
19
20
$0
$0
$0
$0
$0
$0
$0
$0
0.1300
$0
18
$0
$0
$0
$0
$0
$0
$0
$0
0.1161
$0
19
Exceeds
Project Life
Exceeds
Project Life
Exceeds
Project Life
Exceeds
Project Life
21
22
23
24
$0
$0
$0
$0
$0
$0
$0
$0
0.1037
$0
20
Exceeds
Project Life
Exceeds
Project Life
Exceeds
Project Life
Exceeds
Project Life
Exceeds
Project Life
Exceeds
Project Life
Exceeds
Project Life
25
26
27
28
29
30
31
Exceeds
Project Life
Exceeds
Project Life
Exceeds
Project Life
Exceeds
Project Life
$0
32
33
34
35

12%
-$125,465
Capital Costs:

0

20
$12,264
$12,264
$12,264
$75,000
Acquisition Costs:
Documentation Costs
Disposal Costs
Savings:
0
1
2
3
Capital equipment
$75,000
Costs
$0
$12,264
$12,264
$12,264
Savings
$0
$0
$0
$3,750
$3,750
$3,750
Profit Before Taxes
$0
-$16,014
-$16,014
-$16,014
Tax Provision @ 38% Of Profit Before Tax
$0
$6,085
$6,085
$6,085
$0
-$9,929
-$9,929
-$9,929
$3,750
$3,750
$3,750
Cash Flow (Net Income + Depreciation)
-$75,000
-$6,179
-$6,179
-$6,179
1.0000
0.8929
0.7972
0.7118
Present Value
-$75,000
-$5,517
-$4,926
-$4,398
Net Present Value
-$125,465
<--Requires at least one positive and one negative number in the present value row
Year-->
Are For Data Input

Internal Rate Of Return
38%
10
$12,264
$12,264
$12,264
$12,264
$12,264
$12,264
10
$12,264
$0
$3,750
-$16,014
$6,085
-$9,929
$3,750
-$6,179
0.6355
-$3,927
$12,264
$0
$3,750
-$16,014
$6,085
-$9,929
$3,750
-$6,179
0.5674
-$3,506
$12,264
$0
$3,750
-$16,014
$6,085
-$9,929
$3,750
-$6,179
0.5066
-$3,130
$12,264
$0
$3,750
-$16,014
$6,085
-$9,929
$3,750
-$6,179
0.4523
-$2,795
$12,264
$0
$3,750
-$16,014
$6,085
-$9,929
$3,750
-$6,179
0.4039
-$2,495
$12,264
$0
$3,750
-$16,014
$6,085
-$9,929
$3,750
-$6,179
0.3606
-$2,228
$32,264
$0
$3,750
-$36,014
$13,685
-$22,329
$3,750
-$18,579
0.3220
-$5,982
10
$12,264
$20,000
e number in the present value row 32

4
11
$12,264
12
$12,264
13
$12,264
14
$12,264
15
$12,264
16
$12,264
17
$12,264
11
12
13
14
15
16
17
$12,264
$0
$3,750
-$16,014
$6,085
-$9,929
$3,750
-$6,179
0.2875
-$1,776
$12,264
$0
$3,750
-$16,014
$6,085
-$9,929
$3,750
-$6,179
0.2567
-$1,586
$12,264
$0
$3,750
-$16,014
$6,085
-$9,929
$3,750
-$6,179
0.2292
-$1,416
$12,264
$0
$3,750
-$16,014
$6,085
-$9,929
$3,750
-$6,179
0.2046
-$1,264
$12,264
$0
$3,750
-$16,014
$6,085
-$9,929
$3,750
-$6,179
0.1827
-$1,129
$12,264
$0
$3,750
-$16,014
$6,085
-$9,929
$3,750
-$6,179
0.1631
-$1,008
$12,264
$0
$3,750
-$16,014
$6,085
-$9,929
$3,750
-$6,179
0.1456
-$900
11
12
13
14
15
16
17
18
$12,264
19
$12,264
20
Exceeds
Project Life
Exceeds
Project Life
Exceeds
Project Life
Exceeds
Project Life
21
22
23
24
$12,264
$5,000
18
19
20
$12,264
$0
$3,750
-$16,014
$6,085
-$9,929
$3,750
-$6,179
0.1300
-$803
$12,264
$0
$3,750
-$16,014
$6,085
-$9,929
$3,750
-$6,179
0.1161
-$717
$17,264
$0
$3,750
-$21,014
$7,985
-$13,029
$3,750
-$9,279
0.1037
-$962
18
19
20
Exceeds
Project Life
Exceeds
Project Life
Exceeds
Project Life
Exceeds
Project Life
Exceeds
Project Life
Exceeds
Project Life
Exceeds
Project Life
25
26
27
28
29
30
31
Exceeds
Project Life
Exceeds
Project Life
Exceeds
Project Life
Exceeds
Project Life
$75,000
32
33
34
35

12%
$3,109,654
Capital Costs:

0
$3,497,367

20
25.00%
2
Acquisition Costs:
Documentation Costs
Disposal Costs
Savings:
$1,319,500
$1,319,500
$1,319,500
$1,319,500
0
1
2
3 How much
4 capital can we affo
Question:
Capital equipment
$3,497,367
Given a 20 year project life, 12% discoun
Costs
$0
$0
$0
$0
$0
Hint:
Savings
$1,319,500 $1,319,500
$1,319,500
$1,319,500
1) Input
annual savings
of $1,319,500 in
$174,868
$174,868
2) Put$174,868
$1 in cell D5$174,868
for initializing the calc
the iterative
process for Goal See
Profit Before Taxes
$0 $1,144,632 $1,144,632 Set
$1,144,632
$1,144,632
calculations
to Automatic, pla
Tax Provision @ 38% Of Profit Before T
$0
-$434,960
-$434,960 change
-$434,960
-$434,960
3) Click
on cell F3 $709,672
for IRR and notice tha
$0
$709,672
$709,672
$709,672
needs to$174,868
work on a formula wh
$174,868
$174,868 Excel
$174,868
4)
Click
on
Tools,
click
on Goal Seek,
Cash Flow (Net Income + Depreciation) -$3,497,367
$884,540
$884,540
$884,540
$884,540
set
cell:
C34
<--remember
this is w
1.0000
0.8929
0.7972
0.7118
0.6355
to
value:
25%
<--you
can
also
use 0
Present Value
-$3,497,367
$789,768
$705,150
$629,598
$562,141
by changing cell: D5. <--we start wit
Net Present Value
$3,109,654
Click OK and Goal Seek will adjust
25.00%
<--Requires at least one positive and one negative number in the present value row 3
By convention, the IRR is based on cash
38%
te Of Return
5
$1,319,500
$1,319,500
$1,319,500
$1,319,500
10
$1,319,500
11
$1,319,500
12
$1,319,500
$1,319,500
7
8
9
10
11
12
much capital can 5we afford to 6spend on a project
if we save
$1,319,500/year?
project life, 12% discount rate, 38% tax rate, and the internal requirment for a 25% internal rate of return?
$0
$0
$0
$0
$0
$0
$0
$0
$1,319,500
$1,319,500
$1,319,500
$1,319,500
savings of $1,319,500
in the
yellow boxes
of row 19$1,319,500
for each of the
20 years. $1,319,500 $1,319,500 $1,319,500
D5 for initializing
$174,868
the calculations
$174,868
using Excel
$174,868
Goal Seek
$174,868
Tool to find
$174,868
how much
$174,868
capital we $174,868
can afford. $174,868
ive process for
Goal Seek $1,144,632
to perform more
accurately
by clicking$1,144,632
on Tools, Options,
Calculation,
and$1,144,632
$1,144,632
$1,144,632
$1,144,632
$1,144,632
$1,144,632
ulations to Automatic,
place-$434,960
check mark-$434,960
in Iterations,
change Max
Iterations -$434,960
= 1000: Max-$434,960
Change = 0.0001
-$434,960
-$434,960
-$434,960
-$434,960
F3 for IRR and notice
that it refers
to the formula
C34--this is$709,672
an important$709,672
clue because
$709,672
$709,672
$709,672in cell
$709,672
$709,672
$709,672
s to work on a formula
where
as
cell
F3
only
reports
the
results.
$174,868
$174,868
$174,868
$174,868
$174,868
$174,868
$174,868
$174,868
s, click on Goal$884,540
Seek,
$884,540
$884,540
$884,540
$884,540
$884,540
$884,540
$884,540
4 <--remember this
is where 0.5066
the formula is0.4523
located
0.5674
0.4039
0.3606
0.3220
0.2875
0.2567
5% <--you can also
use 0.25$448,135
$501,912
$400,121
$357,251
$318,974
$284,798
$254,284
$227,039
g cell: D5. <--we start with $1 to begin the iterative calculations
nd Goal Seek will adjust cell D5 = ~$3,497,367 to meet the IRR = 25% with NPV = ~$3,109,654.
er in the present value row 32
he IRR is based on cash flow (row 30) rather than the present values (row 32).
13
$1,319,500
13
14
$1,319,500
14
15
$1,319,500
15
16
$1,319,500
16
17
$1,319,500
17
18
$1,319,500
18
19
$1,319,500
19
20
$1,319,500
20
turn?
.
d
= 0.0001
$0
$1,319,500
$174,868
$1,144,632
-$434,960
$709,672
$174,868
$884,540
0.2292
$202,714
$0
$1,319,500
$174,868
$1,144,632
-$434,960
$709,672
$174,868
$884,540
0.2046
$180,994
$0
$1,319,500
$174,868
$1,144,632
-$434,960
$709,672
$174,868
$884,540
0.1827
$161,602
$0
$1,319,500
$174,868
$1,144,632
-$434,960
$709,672
$174,868
$884,540
0.1631
$144,288
$0
$1,319,500
$174,868
$1,144,632
-$434,960
$709,672
$174,868
$884,540
0.1456
$128,828
$0
$1,319,500
$174,868
$1,144,632
-$434,960
$709,672
$174,868
$884,540
0.1300
$115,025
$0
$1,319,500
$174,868
$1,144,632
-$434,960
$709,672
$174,868
$884,540
0.1161
$102,701
$0
$1,319,500
$174,868
$1,144,632
-$434,960
$709,672
$174,868
$884,540
0.1037
$91,697
###

12%
Project Life (yrs)-->
20
38%
-$125,465 <--Net Present Value
Capital Costs:
Acquisition Costs:
Documentation Costs
Disposal Costs
0
$75,000
Given a 20 year project life, 12% discount rate, and 38% tax rate.
Equipment cost $75,000. Annual sustaining cost = $12,264/yr. Overhaul cost
Disposal costs = $5,000 in year 20.
What is the net present value of the project? NPV=($125,465) and must b
alternatives to find the most favorable NPV (this often means selection of the L
Remember when you have two negative NPV's from two alternatives, you wou
and you will then have a positive NPV "delta" between the alternatives.
$12,264
$12,264
$12,264
$12,264
$12,264
$12,264
Savings:
0
1
2
3
4
5
6
Capital equipment
$75,000
Costs
$0 $12,264 $12,264 $12,264 $12,264 $12,264 $12,264
Savings
$0
$0
$0
$0
$0
$0
$3,750
$3,750
$3,750
$3,750
$3,750
$3,750
Profit Before Taxes
$0 -$16,014 -$16,014 -$16,014 -$16,014 -$16,014 -$16,014
Tax Provision @ 38% Of Profit Bef
$0
$6,085
$6,085
$6,085
$6,085
$6,085
$6,085
$0 -$9,929 -$9,929 -$9,929 -$9,929 -$9,929 -$9,929
$3,750
$3,750
$3,750
$3,750
$3,750
$3,750
Cash Flow (Net Income + Deprecia -$75,000 -$6,179 -$6,179 -$6,179 -$6,179 -$6,179 -$6,179
1.0000
0.8929
0.7972
0.7118
0.6355
0.5674
0.5066
Present Value
-$75,000 -$5,517 -$4,926 -$4,398 -$3,927 -$3,506 -$3,130
Net Present Value
-$125,465
<--Requires at least one positive and one negative number in the present value row 32
10
11
12
13
14
15
16
d 38% tax rate.

= $12,264/yr. Overhaul cost = $20,000 in year 10.
NPV=($125,465) and must be compared to other

ten means selection of the LEAST negative NPV).
om two alternatives, you would select the least negative,
een the alternatives.
$12,264
$12,264
$12,264
$12,264
$20,000
10
$12,264
11
$12,264
12
$12,264
13
$12,264
14
$12,264
15
$12,264
16
$12,264 $12,264 $12,264 $32,264 $12,264 $12,264 $12,264 $12,264 $12,264 $12,264
$0
$0
$0
$0
$0
$0
$0
$0
$0
$0
$3,750
$3,750
$3,750
$3,750
$3,750
$3,750
$3,750
$3,750
$3,750
$3,750
-$16,014 -$16,014 -$16,014 -$36,014 -$16,014 -$16,014 -$16,014 -$16,014 -$16,014 -$16,014
$6,085
$6,085
$6,085 $13,685
$6,085
$6,085
$6,085
$6,085
$6,085
$6,085
-$9,929 -$9,929 -$9,929 -$22,329 -$9,929 -$9,929 -$9,929 -$9,929 -$9,929 -$9,929
$3,750
$3,750
$3,750
$3,750
$3,750
$3,750
$3,750
$3,750
$3,750
$3,750
-$6,179 -$6,179 -$6,179 -$18,579 -$6,179 -$6,179 -$6,179 -$6,179 -$6,179 -$6,179
0.4523
0.4039
0.3606
0.3220
0.2875
0.2567
0.2292
0.2046
0.1827
0.1631
-$2,795 -$2,495 -$2,228 -$5,982 -$1,776 -$1,586 -$1,416 -$1,264 -$1,129 -$1,008
he present value row 32
17
$12,264
18
$12,264
19
$12,264
20
$12,264
$5,000
17
18
19
20
$12,264 $12,264 $12,264 $17,264

$0
$0
$0
$0
$3,750
$3,750
$3,750
$3,750
-$16,014 -$16,014 -$16,014 -$21,014
$6,085
$6,085
$6,085
$7,985
-$9,929 -$9,929 -$9,929 -$13,029
$3,750
$3,750
$3,750
$3,750
-$6,179 -$6,179 -$6,179 -$9,279
0.1456
0.1300
0.1161
0.1037
-$900
-$803
-$717
-$962

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Life Cycle Cost Spreadsheet

mum allowed capital expenditure.

Life Cycle Cost Worksheet

Project Life (35 yrs max)-->

<--Yellow Boxes Are For Data Input

Capital Acquisition Costs

NPV & IRR Calculations:

Are For Data Input

e number in the present value row 32

Life Cycle Cost Worksheet

Project Life (35 yrs max)-->

Capital Acquisition Costs

<--Yellow Boxes Are For Data Input

NPV & IRR Calculations:

Are For Data Input

e number in the present value row 32

Life Cycle Cost Worksheet

Project Life (35 yrs max)-->

<--Yellow Boxes Are For Data Input

NPV & IRR Calculations:

By convention, the IRR is based on cash

Life Cycle Cost Worksheet

NPV & IRR Calculations:

d 38% tax rate.

NPV=($125,465) and must be compared to other

he present value row 32

$12,264 $12,264 $12,264 $17,264

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