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程序代写案例-SIE 265
时间：2021-03-25
1.
Student: _____________________
Date: _____________________
Instructor: MOHAMMED SHAFAE
Course: SIE 265 - Engineering
Management I (1)
Assignment: 1
Please read the notes below carefully and check "Yes" to confirm you are aware of them:
1- There is a non-graded assignment titled "Homework 6 Preparation Videos" in which several example
problems are solved in video recordings. You may want to consider watching those to study before you
start solving this homework. I believe this should help solve the homework questions better.
2- In this homework, you are required to show work for questions 2, 8 and 10 by handwritting the answers
on letter size paper(s). Then, scan them using an app such Adobe Scan and upload them to the
assignment titled "Homework 6 Show Work" in D2L similar to what we did in Mid-Term Exam 1.
3- You are required to solve question 11 using Excel and to upload your excel file to the assignment titled
"Homework 6 Show Work" in D2L.
4-Rmember you are allowed 2 attempts per question and each attempt has 3 trials. Hence, if you get a
question wrong in the first attempt, I recommend you go to any of the office hours offered by the TAs,
ThinkTank, and/or the course's instructor.
5- There is a separate bonus assignment titled "Homework 6 Bonus" that you may want to solve if you
would like to practice more while earning bonus points that compenstates some of what you may have lost
in previous homework assignments.
Yes
No
YOU ANSWERED: nothing
2.
1: More Info
Consider the following EOY cash flows for two mutually exclusive alternatives (one must be chosen). The MARR is % per
year.
5
Lead Acid Lithium Ion
Capital investment $6,000 $14,000
Annual expenses $2,500 $2,400
Useful life 12 years 18 years
Market value at end of useful life $0 $2,800
Click the icon to view the interest and annuity table for discrete compounding when i % per year.1 = 5
a. Determine which alternative should be selected if the repeatability assumption applies.
The AW of the Lead Acid is $ . (Round to the nearest dollar.)− 3,177
The AW of the Lithium Ion is $ . (Round to the nearest dollar.)− 3,498
Which alternative should be selected? Choose the correct answer below.
Lead Acid
Lithium Ion
b. Determine which alternative should be selected if the analysis period is 18 years, the repeatability assumption does not
apply, and a battery system can be leased for $ per year after the useful life of either battery is over. 8,000
The PW of the Lead Acid is $ . (Round to the nearest hundreds.)− 50,800
The PW of the Lithium Ion is $ . (Round to the nearest hundreds.)− 40,900
Which alternative should be selected? Choose the correct answer below.
Lead Acid
Lithium Ion
Discrete Compounding; i %= 5
Single Payment Uniform Series
Compound
Amount
Factor
Present
Worth Factor
Compound
Amount
Factor
Present
Worth Factor
Sinking
Fund
Factor
Capital
Recovery
Factor
N
To Find F
Given P
F/P
To Find P
Given F
P/F
To Find F
Given A
F/A
To Find P
Given A
P/A
To Find A
Given F
A/F
To Find A
Given P
A/P
1 1.0500 0.9524 1.0000 0.9524 1.0000 1.0500
2 1.1025 0.9070 2.0500 1.8594 0.4878 0.5378
3 1.1576 0.8638 3.1525 2.7232 0.3172 0.3672
4 1.2155 0.8227 4.3101 3.5460 0.2320 0.2820
5 1.2763 0.7835 5.5256 4.3295 0.1810 0.2310
6 1.3401 0.7462 6.8019 5.0757 0.1470 0.1970
7 1.4071 0.7107 8.1420 5.7864 0.1228 0.1728
8 1.4775 0.6768 9.5491 6.4632 0.1047 0.1547
9 1.5513 0.6446 11.0266 7.1078 0.0907 0.1407
10 1.6289 0.6139 12.5779 7.7217 0.0795 0.1295
11 1.7103 0.5847 14.2068 8.3064 0.0704 0.1204
12 1.7959 0.5568 15.9171 8.8633 0.0628 0.1128
13 1.8856 0.5303 17.7130 9.3936 0.0565 0.1065
14 1.9799 0.5051 19.5986 9.8986 0.0510 0.1010
15 2.0789 0.4810 21.5786 10.3797 0.0463 0.0963
16 2.1829 0.4581 23.6575 10.8378 0.0423 0.0923
17 2.2920 0.4363 25.8404 11.2741 0.0387 0.0887
18 2.4066 0.4155 28.1324 11.6896 0.0355 0.0855
19 2.5270 0.3957 30.5390 12.0853 0.0327 0.0827
20 2.6533 0.3769 33.0660 12.4622 0.0302 0.0802
YOU ANSWERED: nothing
nothing
nothing
nothing
nothing
nothing
3.
2: More Info
A piece of production equipment is to be replaced immediately because it no longer meets quality requirements for the end
product. The two best alternatives are a used piece of equipment (E1 ) and a new automated model (E2 ). The economic
estimates for each are shown in the accompanying table. The MARR is % per year.15
Alternative
E1 E2
Capital investment $14,000 $65,000
Annual expenses $14,000 $9,000
Useful life (years) 5 20
Market value (at the end of useful life) $8,000 $13,000
Click the icon to view the interest and annuity table for discrete compounding when i % per year.2 = 15
a. Which alternative is preferred, based on the repeatability assumption?
The AW of the alternative E1 is $ . (Round to the nearest hundreds.)− 17,000
The AW of the alternative E2 is $ . (Round to the nearest hundreds.)− 19,300
Which alternative is preferred? Choose the correct answer below.
Alternative E2
Alternative E1
b. Which alternative is preferred, based on the coterminated assumption with a five-year study period and an imputed
market value for the Alternative E2 ?
The AW of the alternative E2 is $ . (Round to the nearest hundreds.)− 19,300
Which alternative is preferred? Choose the correct answer below.
Alternative E1
Alternative E2
4.
Discrete Compounding; i %= 15
Single Payment Uniform Series
Compound
Amount
Factor
Present
Worth Factor
Compound
Amount
Factor
Present
Worth Factor
Sinking
Fund
Factor
Capital
Recovery
Factor
N
To Find F
Given P
F/P
To Find P
Given F
P/F
To Find F
Given A
F/A
To Find P
Given A
P/A
To Find A
Given F
A/F
To Find A
Given P
A/P
1 1.1500 0.8696 1.0000 0.8696 1.0000 1.1500
2 1.3225 0.7561 2.1500 1.6257 0.4651 0.6151
3 1.5209 0.6575 3.4725 2.2832 0.2880 0.4380
4 1.7490 0.5718 4.9934 2.8550 0.2003 0.3503
5 2.0114 0.4972 6.7424 3.3522 0.1483 0.2983
6 2.3131 0.4323 8.7537 3.7845 0.1142 0.2642
7 2.6600 0.3759 11.0668 4.1604 0.0904 0.2404
8 3.0590 0.3269 13.7268 4.4873 0.0729 0.2229
9 3.5179 0.2843 16.7858 4.7716 0.0596 0.2096
10 4.0456 0.2472 20.3037 5.0188 0.0493 0.1993
11 4.6524 0.2149 24.3493 5.2337 0.0411 0.1911
12 5.3503 0.1869 29.0017 5.4206 0.0345 0.1845
13 6.1528 0.1625 34.3519 5.5831 0.0291 0.1791
14 7.0757 0.1413 40.5047 5.7245 0.0247 0.1747
15 8.1371 0.1229 47.5804 5.8474 0.0210 0.1710
16 9.3576 0.1069 55.7175 5.9542 0.0179 0.1679
17 10.7613 0.0929 65.0751 6.0472 0.0154 0.1654
18 12.3755 0.0808 75.8364 6.1280 0.0132 0.1632
19 14.2318 0.0703 88.2118 6.1982 0.0113 0.1613
20 16.3665 0.0611 102.4436 6.2593 0.0098 0.1598
YOU ANSWERED: nothing
nothing
nothing
nothing
nothing
Your FICO score makes a big difference in how lenders determine what interest rate to charge you. Consider the situation
faced by Edward and Jorge. Edward has a fairly poor FICO score of 660 and, as a result, pays % APR on the unpaid
balance of his credit card. Jorge has a FICO score of 740 and pays only % APR on the unpaid balance of his credit card.
If both persons carry an average balance of $ on their credit cards for three years, how much more money will Edward
repay compared with what Jorge owes (moral: you want a high FICO score)? Assume monthly compounding of interest.
18.0
7.3
3,000
Edward will repay $ more. (Round to the nearest dollar.)1,395
YOU ANSWERED: nothing
5.
6.
What conditions must a property satisfy to be considered depreciable?
Choose all the correct conditions below.
A. It must not be used in business or held to produce income.
B. It must be used in business or held to produce income.
C. It is not inventory, stock in trade, or investment property.
D. It must have a determinable useful life, and the life must be longer than one year.
E. It must be something that wears out, decays, gets used up, becomes obsolete, or loses value
from natural causes.
F. It must be a personal property such as a copyright, patent, or franchise.
YOU ANSWERED: nothing
Explain how the cost basis of depreciable property is determined.
Choose the correct choice below.
A. The cost basis is usually the purchase price of the property, plus any sales taxes,
transportation costs, and the cost of installation or improving the property to make it fit for
intended use.
B. The cost basis represents the amount of capital that remains invested in the property and
must be recovered in the future through the accounting process.
C. The cost basis is the original cost basis of the asset, adjusted by allowable increases or
decreases.
D. The cost basis is the amount that will be paid by a willing buyer to a willing seller for a
property, where each has equal advantage and is under no compulsion to buy or sell.
YOU ANSWERED: nothing
7.
(1) loss
gain
A new barcode reading device has an installed cost basis of $ and an estimated service life of years. It will
have a zero salvage value at that time. The % declining balance method is used to depreciate this asset.
24,750 seven
200
a. What will the depreciation charge be in year ?seven
b. What is the book value at the end of year ?six
c. What is the gain (or loss) on the disposal of the device if it is sold for $ after years?800 six
a. The depreciation charge in year will be $ . (Round to the nearest dollar.)seven 939
b. The book value at the end of year is $ . (Round to the nearest dollar.)six 3,287
c. The (1) on the disposal of the device if it is sold for $ after years is $ . (Round to
the nearest dollar.)
loss 800 six 2,487
YOU ANSWERED: nothing
nothing
nothing
nothing
8.
3: More Info
4: More Info
A global positioning system (GPS) receiver is purchased for $ . The IRS informs your company that the useful (class)
life of the system is years. The expected market (salvage) value is $ at the end of year .
3,000
seven 200 seven
a. Use the straight line method to calculate depreciation in year .three
b. Use the % declining balance method to calculate the cumulative depreciation through year .200 four
c. Use the MACRS method to calculate the cumulative depreciation through year .five
d. What is the book value of the GPS receiver at the end of year when straight line depreciation is used?four
Click the icon to view the summary of the principal features of GDS under MACRS.3
Click the icon to view the GDS Recovery Rates ( ).4 rk
a. Using the SL method, the depreciation amount in year is $ . (Round to the nearest dollar.)three 400
b. Using the % DB method, the the cumulative depreciation through year is $ . (Round to the
nearest dollar.)
200 four 2,219
c. Using the MACRS method, the cumulative depreciation through year is $ . (Round to the nearest
dollar.)
five 2,827
d. The book value of the GPS receiver at the end of year when straight line depreciation is used is $ .
(Round to the nearest dollar.)
four 1,400
MACRS (GDS) Property Classes and Primary Methods for Calculating Depreciation
Deductions
GDS Property Class and
Depreciation Method
Class Life (Useful
Life) Special Rules
3-year, 200% DB with
switchover to SL
Four years or
less
Includes some race horses and tractor
units for over-the-road use.
5-year, 200% DB with
switchover to SL
More than 4
years to less
than 10
Includes cars and light trucks,
semiconductor manufacturing
equipment, qualified technological
equipment, computer-based
central office switching equipment,
some renewable and biomass
power facilities, and research and
development property.
7-year, 200% DB with
switchover to SL
10 years to less
than 16
Includes single-purpose agricultural
and horticultural structures and
railroad track. Includes office
furniture and fixtures, and property
not assigned to a property class.
10-year, 200% DB with
switchover to SL
16 years to less
than 20
Includes vessels, barges, tugs,
and similar water transportation
equipment.
15-year, 150% DB with
switchover to SL
20 years to less
than 25
Includes sewage treatment plants,
telephone distribution plants, and
equipment for two-way voice and
data communication.
20-year, 150% DB with
switchover to SL
25 years or
more
Excludes real property of 27.5 years or
more. Includes municipal sewers.
27.5 year, SL N/A Residential rental property.
39-year, SL N/A Nonresidential real property.
GDS Recovery Rates (rk ) for the Six Personal Property Classes
Recovery Period (and Property Class)
Year 3-yeara 5-yeara 7-yeara 10-yeara 15-yearb 20-yearb
1 0.3333 0.2000 0.1429 0.1000 0.0500 0.0375
2 0.4445 0.3200 0.2449 0.1800 0.0950 0.0722
3 0.1481 0.1920 0.1749 0.1440 0.0855 0.0668
4 0.0741 0.1152 0.1249 0.1152 0.0770 0.0618
5 0.1152 0.0893 0.0922 0.0693 0.0571
6 0.0576 0.0892 0.0737 0.0623 0.0528
7 0.0893 0.0655 0.0590 0.0489
8 0.0446 0.0655 0.0590 0.0452
9 0.0656 0.0591 0.0447
10 0.0655 0.0590 0.0447
11 0.0328 0.0591 0.0446
12 0.0590 0.0446
13 0.0591 0.0446
14 0.0590 0.0446
15 0.0591 0.0446
16 0.0295 0.0446
17 0.0446
18 0.0446
19 0.0446
20 0.0446
21 0.0223
aThese rates are determined by applying the 200% DB method (with switchover to the SL method) to the recovery period
with the half-year convention applied to the first and last years. Rates for each period must sum to 1.0000.
bThese rates are determined with the 150% DB method instead of the 200% DB method (with switchover to the SL
method) and are rounded off to four decimal places.
YOU ANSWERED: nothing
nothing
nothing
nothing
9. A wood products company has decided to purchase new logging equipment for $ with a trade-in of its old
equipment. The old equipment has a BV of $ at the time of the trade-in. The new equipment will be kept for years
before being sold. Its estimated SV at the time is expected to be $ . Using the SL method, what is the depreciation on
the equipment over its annual depreciable life period?
100,000
10,000 10
5000
Choose the correct answer below.
A. The annual depreciation on the equipment over its depreciable life period is $ .7,000
B. The annual depreciation on the equipment over its depreciable life period is $ .10,500
C. The annual depreciation on the equipment over its depreciable life period is $ .8,000
D. The annual depreciation on the equipment over its depreciable life period is $ .9,500
YOU ANSWERED: nothing
10.
5: More Info
6: More Info
A manufacturer of aerospace products purchased flexible assembly cells for $ each. Delivery and insurance
charges were $ , and installation of the cells cost another $ .
three 500,000
35,000 50,000
a. Determine the cost basis of the cells.three
b. What is the class life of the cells?
c. What is the MACRS depreciation in year ?five
d. If the cells are sold to another company for $ each at the end of year , how much is the recaptured
depreciation?
120,000 six
Click the icon to view the partial listing of depreciable assets used in business.5
Click the icon to view the GDS Recovery Rates ( ).6 rk
a. The cost basis of the cells is $ thousand . (Round to the nearest whole number.)three 1,585
b. The class life of the cells is years. (Round to the nearest whole number.)10
c. The MACRS depreciation in year is $ thousand. (Round to the nearest whole number.)five 142
d. The recaptured depreciation is $ thousand. (Round to the nearest whole number.)77
MACRS Class Lives and Recovery Periods
Recovery Periods
Asset Class Descriptions of Assets Class Life GDS ADS
00.11 Office furniture and equipment 10 7 10
00.12 Information systems, including computers 6 5 5
00.22 Automobiles, taxis 3 5 5
00.23 Buses 9 5 9
00.241 Light general purpose trucks 4 5 5
00.242 Heavy general purpose trucks 6 5 6
00.26 Tractor units for use over the road 4 3 4
01.1 Agriculture 10 7 10
10.0 Mining 10 7 10
13.2 Production of petroleum and natural gas 14 7 14
13.3 Petroleum refining 16 10 16
15.0 Construction 6 5 6
22.3 Manufacture of carpets 9 5 9
24.4 Manufacture of wood products and furniture 10 7 10
28.0 Manufacture of chemicals and allied products 9.5 5 9.5
30.1 Manufacture of rubber products 14 7 14
32.2 Manufacture of cement 20 15 20
34.0 Manufacture of fabricated metal products 12 7 12
36.0 Manufacture of electronic components, products, and systems 6 5 6
37.11 Manufacture of motor vehicles 12 7 12
37.2 Manufacture of aerospace products 10 7 10
48.12 Telephone central office equipment 18 10 18
49.13 Electric utility steam production plant 28 20 28
49.21 Gas utility distribution facilities 35 20 35
79.0 Recreation 10 7 10
GDS Recovery Rates (rk ) for the Six Personal Property Classes
Recovery Period (and Property Class)
Year 3-yeara 5-yeara 7-yeara 10-yeara 15-yearb 20-yearb
1 0.3333 0.2000 0.1429 0.1000 0.0500 0.0375
2 0.4445 0.3200 0.2449 0.1800 0.0950 0.0722
3 0.1481 0.1920 0.1749 0.1440 0.0855 0.0668
4 0.0741 0.1152 0.1249 0.1152 0.0770 0.0618
5 0.1152 0.0893 0.0922 0.0693 0.0571
6 0.0576 0.0892 0.0737 0.0623 0.0528
7 0.0893 0.0655 0.0590 0.0489
8 0.0446 0.0655 0.0590 0.0452
9 0.0656 0.0591 0.0447
10 0.0655 0.0590 0.0447
11 0.0328 0.0591 0.0446
12 0.0590 0.0446
13 0.0591 0.0446
14 0.0590 0.0446
15 0.0591 0.0446
16 0.0295 0.0446
17 0.0446
18 0.0446
19 0.0446
20 0.0446
21 0.0223
aThese rates are determined by applying the 200% DB method (with switchover to the SL method) to the recovery period
with the half-year convention applied to the first and last years. Rates for each period must sum to 1.0000.
bThese rates are determined with the 150% DB method instead of the 200% DB method (with switchover to the SL
method) and are rounded off to four decimal places.
YOU ANSWERED: nothing
nothing
nothing
nothing
11.
7: More Info
A bowling alley costs $ and has an estimated life of years (SV10 $ ).500,000 10 = 20,000
a. Determine the depreciation for years one through using: i) the straight-line method; ii) the % declining balance
method; and iii) the MACRS method (ADR guideline period years).
10 200
= 10
b. Compute the present worth of depreciation at EOY zero for each of the three depreciation methods. The MARR is %
per year.
10
c. If a large present worth in Part (b) is desirable, what do you conclude regarding which method is the most desirable?
Click the icon to view the summary of the principal features of GDS under MACRS.7
Click the icon to view the GDS Recovery Rates ( ).8 rk
Click the icon to view the interest and annuity table for discrete compounding when the MARR is % per year.9 10
a. Determine the depreciation amounts using the straight-line, % declining balance and MACRS (ADR guideline
period years) methods. A table containing some of the depreciation values is provided below. Fill in the table below.
(Round to the nearest dollar.)
200
= 10
Year Straight-Line Method
Declining Balance
Method MACRS Method
1 $ 48,000 $100,000 $71,450
2 $ 48,000 $80,000 $ 122,450
3 $ 48,000 $ 64,000 $ 87,450
4 $ 48,000 $ 51,200 $ 62,450
5 $ 48,000 $ 40,960 $ 44,650
6 $ 48,000 $32,768 $44,600
7 $ 48,000 $26,214 $44,650
8 $ 48,000 $ 20,972 $ 22,300
9 $ 48,000 $ 16,777 $ 0
10 $48,000 $ 13,422 $ 0
b. Determine the present worth of depreciation at EOY zero for each of the three depreciation methods.
The present worth of the depreciation under the straight-line method ( %) is $ . (Round to the nearest
dollar.)
10 294,941
The present worth of the depreciation under the % declining balance method ( %) is $ . (Round to the
nearest dollar.)
200 10 319,530
The present worth of the depreciation under the MACRS method ( %) is $ . (Round to the nearest dollar.)10 360,720
c. The (1) is the most desirable. MACRS method
8: More Info
MACRS (GDS) Property Classes and Primary Methods for Calculating Depreciation
Deductions
GDS Property Class and
Depreciation Method
Class Life (Useful
Life) Special Rules
3-year, 200% DB with
switchover to SL
Four years or
less
Includes some race horses and tractor
units for over-the-road use.
5-year, 200% DB with
switchover to SL
More than 4
years to less
than 10
Includes cars and light trucks,
semiconductor manufacturing
equipment, qualified technological
equipment, computer-based
central office switching equipment,
some renewable and biomass
power facilities, and research and
development property.
7-year, 200% DB with
switchover to SL
10 years to less
than 16
Includes single-purpose agricultural
and horticultural structures and
railroad track. Includes office
furniture and fixtures, and property
not assigned to a property class.
10-year, 200% DB with
switchover to SL
16 years to less
than 20
Includes vessels, barges, tugs,
and similar water transportation
equipment.
15-year, 150% DB with
switchover to SL
20 years to less
than 25
Includes sewage treatment plants,
telephone distribution plants, and
equipment for two-way voice and
data communication.
20-year, 150% DB with
switchover to SL
25 years or
more
Excludes real property of 27.5 years or
more. Includes municipal sewers.
27.5 year, SL N/A Residential rental property.
39-year, SL N/A Nonresidential real property.
9: More Info
GDS Recovery Rates (rk ) for the Six Personal Property Classes
Recovery Period (and Property Class)
Year 3-yeara 5-yeara 7-yeara 10-yeara 15-yearb 20-yearb
1 0.3333 0.2000 0.1429 0.1000 0.0500 0.0375
2 0.4445 0.3200 0.2449 0.1800 0.0950 0.0722
3 0.1481 0.1920 0.1749 0.1440 0.0855 0.0668
4 0.0741 0.1152 0.1249 0.1152 0.0770 0.0618
5 0.1152 0.0893 0.0922 0.0693 0.0571
6 0.0576 0.0892 0.0737 0.0623 0.0528
7 0.0893 0.0655 0.0590 0.0489
8 0.0446 0.0655 0.0590 0.0452
9 0.0656 0.0591 0.0447
10 0.0655 0.0590 0.0447
11 0.0328 0.0591 0.0446
12 0.0590 0.0446
13 0.0591 0.0446
14 0.0590 0.0446
15 0.0591 0.0446
16 0.0295 0.0446
17 0.0446
18 0.0446
19 0.0446
20 0.0446
21 0.0223
aThese rates are determined by applying the 200% DB method (with switchover to the SL method) to the recovery period
with the half-year convention applied to the first and last years. Rates for each period must sum to 1.0000.
bThese rates are determined with the 150% DB method instead of the 200% DB method (with switchover to the SL
method) and are rounded off to four decimal places.
(1) MACRS method
straight-line method
declining balance method
Discrete Compounding; i %= 10
Single Payment Uniform Series
Compound
Amount
Factor
Present
Worth Factor
Compound
Amount
Factor
Present
Worth Factor
Sinking
Fund
Factor
Capital
Recovery
Factor
N
To Find F
Given P
F /P
To Find P
Given F
P /F
To Find F
Given A
F /A
To Find P
Given A
P /A
To Find A
Given F
A /F
To Find A
Given P
A /P
1 1.1000 0.9091 1.0000 0.9091 1.0000 1.1000
2 1.2100 0.8264 2.1000 1.7355 0.4762 0.5762
3 1.3310 0.7513 3.3100 2.4869 0.3021 0.4021
4 1.4641 0.6830 4.6410 3.1699 0.2155 0.3155
5 1.6105 0.6209 6.1051 3.7908 0.1638 0.2638
6 1.7716 0.5645 7.7156 4.3553 0.1296 0.2296
7 1.9487 0.5132 9.4872 4.8684 0.1054 0.2054
8 2.1436 0.4665 11.4359 5.3349 0.0874 0.1874
9 2.3579 0.4241 13.5795 5.7590 0.0736 0.1736
10 2.5937 0.3855 15.9374 6.1446 0.0627 0.1627
11 2.8531 0.3505 18.5312 6.4951 0.0540 0.1540
12 3.1384 0.3186 21.3843 6.8137 0.0468 0.1468
13 3.4523 0.2897 24.5227 7.1034 0.0408 0.1408
14 3.7975 0.2633 27.9750 7.3667 0.0357 0.1357
15 4.1772 0.2394 31.7725 7.6061 0.0315 0.1315
YOU ANSWERED: nothing
nothing
nothing
nothing
nothing
nothing
nothing
nothing
nothing
nothing
nothing
nothing
nothing
nothing
nothing
nothing
nothing
nothing
nothing
nothing
nothing
nothing
nothing
nothing
nothing
nothing
学霸联盟
Student: _____________________
Date: _____________________
Instructor: MOHAMMED SHAFAE
Course: SIE 265 - Engineering
Management I (1)
Assignment: 1
Please read the notes below carefully and check "Yes" to confirm you are aware of them:
1- There is a non-graded assignment titled "Homework 6 Preparation Videos" in which several example
problems are solved in video recordings. You may want to consider watching those to study before you
start solving this homework. I believe this should help solve the homework questions better.
2- In this homework, you are required to show work for questions 2, 8 and 10 by handwritting the answers
on letter size paper(s). Then, scan them using an app such Adobe Scan and upload them to the
assignment titled "Homework 6 Show Work" in D2L similar to what we did in Mid-Term Exam 1.
3- You are required to solve question 11 using Excel and to upload your excel file to the assignment titled
"Homework 6 Show Work" in D2L.
4-Rmember you are allowed 2 attempts per question and each attempt has 3 trials. Hence, if you get a
question wrong in the first attempt, I recommend you go to any of the office hours offered by the TAs,
ThinkTank, and/or the course's instructor.
5- There is a separate bonus assignment titled "Homework 6 Bonus" that you may want to solve if you
would like to practice more while earning bonus points that compenstates some of what you may have lost
in previous homework assignments.
Yes
No
YOU ANSWERED: nothing
2.
1: More Info
Consider the following EOY cash flows for two mutually exclusive alternatives (one must be chosen). The MARR is % per
year.
5
Lead Acid Lithium Ion
Capital investment $6,000 $14,000
Annual expenses $2,500 $2,400
Useful life 12 years 18 years
Market value at end of useful life $0 $2,800
Click the icon to view the interest and annuity table for discrete compounding when i % per year.1 = 5
a. Determine which alternative should be selected if the repeatability assumption applies.
The AW of the Lead Acid is $ . (Round to the nearest dollar.)− 3,177
The AW of the Lithium Ion is $ . (Round to the nearest dollar.)− 3,498
Which alternative should be selected? Choose the correct answer below.
Lead Acid
Lithium Ion
b. Determine which alternative should be selected if the analysis period is 18 years, the repeatability assumption does not
apply, and a battery system can be leased for $ per year after the useful life of either battery is over. 8,000
The PW of the Lead Acid is $ . (Round to the nearest hundreds.)− 50,800
The PW of the Lithium Ion is $ . (Round to the nearest hundreds.)− 40,900
Which alternative should be selected? Choose the correct answer below.
Lead Acid
Lithium Ion
Discrete Compounding; i %= 5
Single Payment Uniform Series
Compound
Amount
Factor
Present
Worth Factor
Compound
Amount
Factor
Present
Worth Factor
Sinking
Fund
Factor
Capital
Recovery
Factor
N
To Find F
Given P
F/P
To Find P
Given F
P/F
To Find F
Given A
F/A
To Find P
Given A
P/A
To Find A
Given F
A/F
To Find A
Given P
A/P
1 1.0500 0.9524 1.0000 0.9524 1.0000 1.0500
2 1.1025 0.9070 2.0500 1.8594 0.4878 0.5378
3 1.1576 0.8638 3.1525 2.7232 0.3172 0.3672
4 1.2155 0.8227 4.3101 3.5460 0.2320 0.2820
5 1.2763 0.7835 5.5256 4.3295 0.1810 0.2310
6 1.3401 0.7462 6.8019 5.0757 0.1470 0.1970
7 1.4071 0.7107 8.1420 5.7864 0.1228 0.1728
8 1.4775 0.6768 9.5491 6.4632 0.1047 0.1547
9 1.5513 0.6446 11.0266 7.1078 0.0907 0.1407
10 1.6289 0.6139 12.5779 7.7217 0.0795 0.1295
11 1.7103 0.5847 14.2068 8.3064 0.0704 0.1204
12 1.7959 0.5568 15.9171 8.8633 0.0628 0.1128
13 1.8856 0.5303 17.7130 9.3936 0.0565 0.1065
14 1.9799 0.5051 19.5986 9.8986 0.0510 0.1010
15 2.0789 0.4810 21.5786 10.3797 0.0463 0.0963
16 2.1829 0.4581 23.6575 10.8378 0.0423 0.0923
17 2.2920 0.4363 25.8404 11.2741 0.0387 0.0887
18 2.4066 0.4155 28.1324 11.6896 0.0355 0.0855
19 2.5270 0.3957 30.5390 12.0853 0.0327 0.0827
20 2.6533 0.3769 33.0660 12.4622 0.0302 0.0802
YOU ANSWERED: nothing
nothing
nothing
nothing
nothing
nothing
3.
2: More Info
A piece of production equipment is to be replaced immediately because it no longer meets quality requirements for the end
product. The two best alternatives are a used piece of equipment (E1 ) and a new automated model (E2 ). The economic
estimates for each are shown in the accompanying table. The MARR is % per year.15
Alternative
E1 E2
Capital investment $14,000 $65,000
Annual expenses $14,000 $9,000
Useful life (years) 5 20
Market value (at the end of useful life) $8,000 $13,000
Click the icon to view the interest and annuity table for discrete compounding when i % per year.2 = 15
a. Which alternative is preferred, based on the repeatability assumption?
The AW of the alternative E1 is $ . (Round to the nearest hundreds.)− 17,000
The AW of the alternative E2 is $ . (Round to the nearest hundreds.)− 19,300
Which alternative is preferred? Choose the correct answer below.
Alternative E2
Alternative E1
b. Which alternative is preferred, based on the coterminated assumption with a five-year study period and an imputed
market value for the Alternative E2 ?
The AW of the alternative E2 is $ . (Round to the nearest hundreds.)− 19,300
Which alternative is preferred? Choose the correct answer below.
Alternative E1
Alternative E2
4.
Discrete Compounding; i %= 15
Single Payment Uniform Series
Compound
Amount
Factor
Present
Worth Factor
Compound
Amount
Factor
Present
Worth Factor
Sinking
Fund
Factor
Capital
Recovery
Factor
N
To Find F
Given P
F/P
To Find P
Given F
P/F
To Find F
Given A
F/A
To Find P
Given A
P/A
To Find A
Given F
A/F
To Find A
Given P
A/P
1 1.1500 0.8696 1.0000 0.8696 1.0000 1.1500
2 1.3225 0.7561 2.1500 1.6257 0.4651 0.6151
3 1.5209 0.6575 3.4725 2.2832 0.2880 0.4380
4 1.7490 0.5718 4.9934 2.8550 0.2003 0.3503
5 2.0114 0.4972 6.7424 3.3522 0.1483 0.2983
6 2.3131 0.4323 8.7537 3.7845 0.1142 0.2642
7 2.6600 0.3759 11.0668 4.1604 0.0904 0.2404
8 3.0590 0.3269 13.7268 4.4873 0.0729 0.2229
9 3.5179 0.2843 16.7858 4.7716 0.0596 0.2096
10 4.0456 0.2472 20.3037 5.0188 0.0493 0.1993
11 4.6524 0.2149 24.3493 5.2337 0.0411 0.1911
12 5.3503 0.1869 29.0017 5.4206 0.0345 0.1845
13 6.1528 0.1625 34.3519 5.5831 0.0291 0.1791
14 7.0757 0.1413 40.5047 5.7245 0.0247 0.1747
15 8.1371 0.1229 47.5804 5.8474 0.0210 0.1710
16 9.3576 0.1069 55.7175 5.9542 0.0179 0.1679
17 10.7613 0.0929 65.0751 6.0472 0.0154 0.1654
18 12.3755 0.0808 75.8364 6.1280 0.0132 0.1632
19 14.2318 0.0703 88.2118 6.1982 0.0113 0.1613
20 16.3665 0.0611 102.4436 6.2593 0.0098 0.1598
YOU ANSWERED: nothing
nothing
nothing
nothing
nothing
Your FICO score makes a big difference in how lenders determine what interest rate to charge you. Consider the situation
faced by Edward and Jorge. Edward has a fairly poor FICO score of 660 and, as a result, pays % APR on the unpaid
balance of his credit card. Jorge has a FICO score of 740 and pays only % APR on the unpaid balance of his credit card.
If both persons carry an average balance of $ on their credit cards for three years, how much more money will Edward
repay compared with what Jorge owes (moral: you want a high FICO score)? Assume monthly compounding of interest.
18.0
7.3
3,000
Edward will repay $ more. (Round to the nearest dollar.)1,395
YOU ANSWERED: nothing
5.
6.
What conditions must a property satisfy to be considered depreciable?
Choose all the correct conditions below.
A. It must not be used in business or held to produce income.
B. It must be used in business or held to produce income.
C. It is not inventory, stock in trade, or investment property.
D. It must have a determinable useful life, and the life must be longer than one year.
E. It must be something that wears out, decays, gets used up, becomes obsolete, or loses value
from natural causes.
F. It must be a personal property such as a copyright, patent, or franchise.
YOU ANSWERED: nothing
Explain how the cost basis of depreciable property is determined.
Choose the correct choice below.
A. The cost basis is usually the purchase price of the property, plus any sales taxes,
transportation costs, and the cost of installation or improving the property to make it fit for
intended use.
B. The cost basis represents the amount of capital that remains invested in the property and
must be recovered in the future through the accounting process.
C. The cost basis is the original cost basis of the asset, adjusted by allowable increases or
decreases.
D. The cost basis is the amount that will be paid by a willing buyer to a willing seller for a
property, where each has equal advantage and is under no compulsion to buy or sell.
YOU ANSWERED: nothing
7.
(1) loss
gain
A new barcode reading device has an installed cost basis of $ and an estimated service life of years. It will
have a zero salvage value at that time. The % declining balance method is used to depreciate this asset.
24,750 seven
200
a. What will the depreciation charge be in year ?seven
b. What is the book value at the end of year ?six
c. What is the gain (or loss) on the disposal of the device if it is sold for $ after years?800 six
a. The depreciation charge in year will be $ . (Round to the nearest dollar.)seven 939
b. The book value at the end of year is $ . (Round to the nearest dollar.)six 3,287
c. The (1) on the disposal of the device if it is sold for $ after years is $ . (Round to
the nearest dollar.)
loss 800 six 2,487
YOU ANSWERED: nothing
nothing
nothing
nothing
8.
3: More Info
4: More Info
A global positioning system (GPS) receiver is purchased for $ . The IRS informs your company that the useful (class)
life of the system is years. The expected market (salvage) value is $ at the end of year .
3,000
seven 200 seven
a. Use the straight line method to calculate depreciation in year .three
b. Use the % declining balance method to calculate the cumulative depreciation through year .200 four
c. Use the MACRS method to calculate the cumulative depreciation through year .five
d. What is the book value of the GPS receiver at the end of year when straight line depreciation is used?four
Click the icon to view the summary of the principal features of GDS under MACRS.3
Click the icon to view the GDS Recovery Rates ( ).4 rk
a. Using the SL method, the depreciation amount in year is $ . (Round to the nearest dollar.)three 400
b. Using the % DB method, the the cumulative depreciation through year is $ . (Round to the
nearest dollar.)
200 four 2,219
c. Using the MACRS method, the cumulative depreciation through year is $ . (Round to the nearest
dollar.)
five 2,827
d. The book value of the GPS receiver at the end of year when straight line depreciation is used is $ .
(Round to the nearest dollar.)
four 1,400
MACRS (GDS) Property Classes and Primary Methods for Calculating Depreciation
Deductions
GDS Property Class and
Depreciation Method
Class Life (Useful
Life) Special Rules
3-year, 200% DB with
switchover to SL
Four years or
less
Includes some race horses and tractor
units for over-the-road use.
5-year, 200% DB with
switchover to SL
More than 4
years to less
than 10
Includes cars and light trucks,
semiconductor manufacturing
equipment, qualified technological
equipment, computer-based
central office switching equipment,
some renewable and biomass
power facilities, and research and
development property.
7-year, 200% DB with
switchover to SL
10 years to less
than 16
Includes single-purpose agricultural
and horticultural structures and
railroad track. Includes office
furniture and fixtures, and property
not assigned to a property class.
10-year, 200% DB with
switchover to SL
16 years to less
than 20
Includes vessels, barges, tugs,
and similar water transportation
equipment.
15-year, 150% DB with
switchover to SL
20 years to less
than 25
Includes sewage treatment plants,
telephone distribution plants, and
equipment for two-way voice and
data communication.
20-year, 150% DB with
switchover to SL
25 years or
more
Excludes real property of 27.5 years or
more. Includes municipal sewers.
27.5 year, SL N/A Residential rental property.
39-year, SL N/A Nonresidential real property.
GDS Recovery Rates (rk ) for the Six Personal Property Classes
Recovery Period (and Property Class)
Year 3-yeara 5-yeara 7-yeara 10-yeara 15-yearb 20-yearb
1 0.3333 0.2000 0.1429 0.1000 0.0500 0.0375
2 0.4445 0.3200 0.2449 0.1800 0.0950 0.0722
3 0.1481 0.1920 0.1749 0.1440 0.0855 0.0668
4 0.0741 0.1152 0.1249 0.1152 0.0770 0.0618
5 0.1152 0.0893 0.0922 0.0693 0.0571
6 0.0576 0.0892 0.0737 0.0623 0.0528
7 0.0893 0.0655 0.0590 0.0489
8 0.0446 0.0655 0.0590 0.0452
9 0.0656 0.0591 0.0447
10 0.0655 0.0590 0.0447
11 0.0328 0.0591 0.0446
12 0.0590 0.0446
13 0.0591 0.0446
14 0.0590 0.0446
15 0.0591 0.0446
16 0.0295 0.0446
17 0.0446
18 0.0446
19 0.0446
20 0.0446
21 0.0223
aThese rates are determined by applying the 200% DB method (with switchover to the SL method) to the recovery period
with the half-year convention applied to the first and last years. Rates for each period must sum to 1.0000.
bThese rates are determined with the 150% DB method instead of the 200% DB method (with switchover to the SL
method) and are rounded off to four decimal places.
YOU ANSWERED: nothing
nothing
nothing
nothing
9. A wood products company has decided to purchase new logging equipment for $ with a trade-in of its old
equipment. The old equipment has a BV of $ at the time of the trade-in. The new equipment will be kept for years
before being sold. Its estimated SV at the time is expected to be $ . Using the SL method, what is the depreciation on
the equipment over its annual depreciable life period?
100,000
10,000 10
5000
Choose the correct answer below.
A. The annual depreciation on the equipment over its depreciable life period is $ .7,000
B. The annual depreciation on the equipment over its depreciable life period is $ .10,500
C. The annual depreciation on the equipment over its depreciable life period is $ .8,000
D. The annual depreciation on the equipment over its depreciable life period is $ .9,500
YOU ANSWERED: nothing
10.
5: More Info
6: More Info
A manufacturer of aerospace products purchased flexible assembly cells for $ each. Delivery and insurance
charges were $ , and installation of the cells cost another $ .
three 500,000
35,000 50,000
a. Determine the cost basis of the cells.three
b. What is the class life of the cells?
c. What is the MACRS depreciation in year ?five
d. If the cells are sold to another company for $ each at the end of year , how much is the recaptured
depreciation?
120,000 six
Click the icon to view the partial listing of depreciable assets used in business.5
Click the icon to view the GDS Recovery Rates ( ).6 rk
a. The cost basis of the cells is $ thousand . (Round to the nearest whole number.)three 1,585
b. The class life of the cells is years. (Round to the nearest whole number.)10
c. The MACRS depreciation in year is $ thousand. (Round to the nearest whole number.)five 142
d. The recaptured depreciation is $ thousand. (Round to the nearest whole number.)77
MACRS Class Lives and Recovery Periods
Recovery Periods
Asset Class Descriptions of Assets Class Life GDS ADS
00.11 Office furniture and equipment 10 7 10
00.12 Information systems, including computers 6 5 5
00.22 Automobiles, taxis 3 5 5
00.23 Buses 9 5 9
00.241 Light general purpose trucks 4 5 5
00.242 Heavy general purpose trucks 6 5 6
00.26 Tractor units for use over the road 4 3 4
01.1 Agriculture 10 7 10
10.0 Mining 10 7 10
13.2 Production of petroleum and natural gas 14 7 14
13.3 Petroleum refining 16 10 16
15.0 Construction 6 5 6
22.3 Manufacture of carpets 9 5 9
24.4 Manufacture of wood products and furniture 10 7 10
28.0 Manufacture of chemicals and allied products 9.5 5 9.5
30.1 Manufacture of rubber products 14 7 14
32.2 Manufacture of cement 20 15 20
34.0 Manufacture of fabricated metal products 12 7 12
36.0 Manufacture of electronic components, products, and systems 6 5 6
37.11 Manufacture of motor vehicles 12 7 12
37.2 Manufacture of aerospace products 10 7 10
48.12 Telephone central office equipment 18 10 18
49.13 Electric utility steam production plant 28 20 28
49.21 Gas utility distribution facilities 35 20 35
79.0 Recreation 10 7 10
GDS Recovery Rates (rk ) for the Six Personal Property Classes
Recovery Period (and Property Class)
Year 3-yeara 5-yeara 7-yeara 10-yeara 15-yearb 20-yearb
1 0.3333 0.2000 0.1429 0.1000 0.0500 0.0375
2 0.4445 0.3200 0.2449 0.1800 0.0950 0.0722
3 0.1481 0.1920 0.1749 0.1440 0.0855 0.0668
4 0.0741 0.1152 0.1249 0.1152 0.0770 0.0618
5 0.1152 0.0893 0.0922 0.0693 0.0571
6 0.0576 0.0892 0.0737 0.0623 0.0528
7 0.0893 0.0655 0.0590 0.0489
8 0.0446 0.0655 0.0590 0.0452
9 0.0656 0.0591 0.0447
10 0.0655 0.0590 0.0447
11 0.0328 0.0591 0.0446
12 0.0590 0.0446
13 0.0591 0.0446
14 0.0590 0.0446
15 0.0591 0.0446
16 0.0295 0.0446
17 0.0446
18 0.0446
19 0.0446
20 0.0446
21 0.0223
aThese rates are determined by applying the 200% DB method (with switchover to the SL method) to the recovery period
with the half-year convention applied to the first and last years. Rates for each period must sum to 1.0000.
bThese rates are determined with the 150% DB method instead of the 200% DB method (with switchover to the SL
method) and are rounded off to four decimal places.
YOU ANSWERED: nothing
nothing
nothing
nothing
11.
7: More Info
A bowling alley costs $ and has an estimated life of years (SV10 $ ).500,000 10 = 20,000
a. Determine the depreciation for years one through using: i) the straight-line method; ii) the % declining balance
method; and iii) the MACRS method (ADR guideline period years).
10 200
= 10
b. Compute the present worth of depreciation at EOY zero for each of the three depreciation methods. The MARR is %
per year.
10
c. If a large present worth in Part (b) is desirable, what do you conclude regarding which method is the most desirable?
Click the icon to view the summary of the principal features of GDS under MACRS.7
Click the icon to view the GDS Recovery Rates ( ).8 rk
Click the icon to view the interest and annuity table for discrete compounding when the MARR is % per year.9 10
a. Determine the depreciation amounts using the straight-line, % declining balance and MACRS (ADR guideline
period years) methods. A table containing some of the depreciation values is provided below. Fill in the table below.
(Round to the nearest dollar.)
200
= 10
Year Straight-Line Method
Declining Balance
Method MACRS Method
1 $ 48,000 $100,000 $71,450
2 $ 48,000 $80,000 $ 122,450
3 $ 48,000 $ 64,000 $ 87,450
4 $ 48,000 $ 51,200 $ 62,450
5 $ 48,000 $ 40,960 $ 44,650
6 $ 48,000 $32,768 $44,600
7 $ 48,000 $26,214 $44,650
8 $ 48,000 $ 20,972 $ 22,300
9 $ 48,000 $ 16,777 $ 0
10 $48,000 $ 13,422 $ 0
b. Determine the present worth of depreciation at EOY zero for each of the three depreciation methods.
The present worth of the depreciation under the straight-line method ( %) is $ . (Round to the nearest
dollar.)
10 294,941
The present worth of the depreciation under the % declining balance method ( %) is $ . (Round to the
nearest dollar.)
200 10 319,530
The present worth of the depreciation under the MACRS method ( %) is $ . (Round to the nearest dollar.)10 360,720
c. The (1) is the most desirable. MACRS method
8: More Info
MACRS (GDS) Property Classes and Primary Methods for Calculating Depreciation
Deductions
GDS Property Class and
Depreciation Method
Class Life (Useful
Life) Special Rules
3-year, 200% DB with
switchover to SL
Four years or
less
Includes some race horses and tractor
units for over-the-road use.
5-year, 200% DB with
switchover to SL
More than 4
years to less
than 10
Includes cars and light trucks,
semiconductor manufacturing
equipment, qualified technological
equipment, computer-based
central office switching equipment,
some renewable and biomass
power facilities, and research and
development property.
7-year, 200% DB with
switchover to SL
10 years to less
than 16
Includes single-purpose agricultural
and horticultural structures and
railroad track. Includes office
furniture and fixtures, and property
not assigned to a property class.
10-year, 200% DB with
switchover to SL
16 years to less
than 20
Includes vessels, barges, tugs,
and similar water transportation
equipment.
15-year, 150% DB with
switchover to SL
20 years to less
than 25
Includes sewage treatment plants,
telephone distribution plants, and
equipment for two-way voice and
data communication.
20-year, 150% DB with
switchover to SL
25 years or
more
Excludes real property of 27.5 years or
more. Includes municipal sewers.
27.5 year, SL N/A Residential rental property.
39-year, SL N/A Nonresidential real property.
9: More Info
GDS Recovery Rates (rk ) for the Six Personal Property Classes
Recovery Period (and Property Class)
Year 3-yeara 5-yeara 7-yeara 10-yeara 15-yearb 20-yearb
1 0.3333 0.2000 0.1429 0.1000 0.0500 0.0375
2 0.4445 0.3200 0.2449 0.1800 0.0950 0.0722
3 0.1481 0.1920 0.1749 0.1440 0.0855 0.0668
4 0.0741 0.1152 0.1249 0.1152 0.0770 0.0618
5 0.1152 0.0893 0.0922 0.0693 0.0571
6 0.0576 0.0892 0.0737 0.0623 0.0528
7 0.0893 0.0655 0.0590 0.0489
8 0.0446 0.0655 0.0590 0.0452
9 0.0656 0.0591 0.0447
10 0.0655 0.0590 0.0447
11 0.0328 0.0591 0.0446
12 0.0590 0.0446
13 0.0591 0.0446
14 0.0590 0.0446
15 0.0591 0.0446
16 0.0295 0.0446
17 0.0446
18 0.0446
19 0.0446
20 0.0446
21 0.0223
aThese rates are determined by applying the 200% DB method (with switchover to the SL method) to the recovery period
with the half-year convention applied to the first and last years. Rates for each period must sum to 1.0000.
bThese rates are determined with the 150% DB method instead of the 200% DB method (with switchover to the SL
method) and are rounded off to four decimal places.
(1) MACRS method
straight-line method
declining balance method
Discrete Compounding; i %= 10
Single Payment Uniform Series
Compound
Amount
Factor
Present
Worth Factor
Compound
Amount
Factor
Present
Worth Factor
Sinking
Fund
Factor
Capital
Recovery
Factor
N
To Find F
Given P
F /P
To Find P
Given F
P /F
To Find F
Given A
F /A
To Find P
Given A
P /A
To Find A
Given F
A /F
To Find A
Given P
A /P
1 1.1000 0.9091 1.0000 0.9091 1.0000 1.1000
2 1.2100 0.8264 2.1000 1.7355 0.4762 0.5762
3 1.3310 0.7513 3.3100 2.4869 0.3021 0.4021
4 1.4641 0.6830 4.6410 3.1699 0.2155 0.3155
5 1.6105 0.6209 6.1051 3.7908 0.1638 0.2638
6 1.7716 0.5645 7.7156 4.3553 0.1296 0.2296
7 1.9487 0.5132 9.4872 4.8684 0.1054 0.2054
8 2.1436 0.4665 11.4359 5.3349 0.0874 0.1874
9 2.3579 0.4241 13.5795 5.7590 0.0736 0.1736
10 2.5937 0.3855 15.9374 6.1446 0.0627 0.1627
11 2.8531 0.3505 18.5312 6.4951 0.0540 0.1540
12 3.1384 0.3186 21.3843 6.8137 0.0468 0.1468
13 3.4523 0.2897 24.5227 7.1034 0.0408 0.1408
14 3.7975 0.2633 27.9750 7.3667 0.0357 0.1357
15 4.1772 0.2394 31.7725 7.6061 0.0315 0.1315
YOU ANSWERED: nothing
nothing
nothing
nothing
nothing
nothing
nothing
nothing
nothing
nothing
nothing
nothing
nothing
nothing
nothing
nothing
nothing
nothing
nothing
nothing
nothing
nothing
nothing
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nothing
学霸联盟
