🎓CFA Final Prep All Topics

Capital Allocation Pitfalls and Real Opt

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Question

Why should capital budgeting decisions be based on incremental after-tax cash flows rather than accounting earnings?

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Answer

Because only incremental cash flows determine value added.

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Question

How do real options affect a project's value in capital budgeting?

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Answer

They increase value by preserving upside or limiting downside.

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Question

A power plant can switch between coal and natural gas as input prices change. What real option is this?

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Answer

A flexibility option.

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Question

A company can shut down and sell equipment if a project performs poorly. What type of real option is this?

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Answer

An abandonment option.

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