The Port-Aurel salt works are in the last operating year of their harvesting equipment. This year's value in use model includes: salt sales collected 680,000, production payments 410,000, a reasonably allocated share of central costs 55,000, day-to-day servicing 25,000, sale of the equipment at year-end to knowledgeable, willing parties 90,000, with 8,000 of costs of disposal. The treasurer has also entered the repayment of a loan of 70,000 and the payment of 35,000 under an environmental provision already recognised. Determine the total cash flow for this last year.
- Salt sales collected
- 680,000
- Production payments
- 410,000
- Share of central costs
- 55,000
- Day-to-day servicing
- 25,000
- Sale of the equipment at the end of its life
- 90,000
- Costs of disposal
- 8,000
- Loan repayment
- 70,000
- Environmental provision already recognised
- 35,000