ACT (Enhanced)MathematicsMedium

A financial analyst is modeling the depreciation of a company's equipment. The value (V) of a piece of equipment after 't' years is given by the formula V = P(1 - r)^t, where P is the initial purchase price and r is the annual depreciation rate. If equipment purchased for $20,000 depreciates at an annual rate of 15%, what will its value be after 3 years?

  1. A$14,500.00
  2. B$9,261.00
  3. C$12,285.00
  4. D$11,562.50
Show answer & explanation

Correct answer: C. $12,285.00

Given P = $20,000, r = 0.15, and t = 3. Substitute these values into the formula: V = 20000 * (1 - 0.15)^3 = 20000 * (0.85)^3. Calculate (0.85)^3 = 0.614125. Then, V = 20000 * 0.614125 = $12,282.50. Option B is the closest.

Why the other options are wrong

  • A. This is a linear depreciation calculation: 20000 - (20000 * 0.15 * 3) = 20000 - 9000 = 11000. Or 20000 * (1-0.15) = 17000 (after 1 year), which is not the answer.
  • B. This would be 20000 * (0.9)^3, or a miscalculation.
  • D. This is an incorrect calculation, possibly from using the wrong exponent or rate.

Exponential Decay (Depreciation)

A mathematical model describing a quantity that decreases at a constant percentage rate over equal time intervals.

  • Formula: V = P(1 - r)^t.
  • Used for depreciation, radioactive decay, population decrease.
  • The value decreases by a larger absolute amount initially, then less over time.

Memory trick: Decay Formula: Initial price, minus rate, raised to time!

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