Crone Enterprises uses a word processing computer to handle its sales invoices. Lately, business has been so good that it takes an extra 3 hours per night, plus every third Saturday, to keep up with the volume of sales invoices. Management is considering updating its computer with a faster model that would eliminate all of the overtime processing.

Current Machine

New Machine

Original purchase cost

$15,000

$21,000

Accumulated depreciation

6,000

Estimated operating costs

24,000

20,000

Useful life

5 years

5 years

If sold now, the current machine would have a salvage value of $5,000. If operated for the remainder of its useful life, the current machine would have zero salvage value.The new machine is expected to have zero salvage value after 5 years.

Instructions

Should the current machine be replaced? (Ignore the time value of money.)