Investment case
Does the new machine pay off? Productivity, energy, people and waste against the investment, with NPV/IRR/payback under straight-line × accelerated depreciation and financing.
What you find on this screen
A portrait of the screen, read from the screen itself — it changes when the screen changes.
Available actions
Simulate
The list shows
YearBenefitStraight-line depreciationAccelerated depreciationCash (straight-line)Cash (accelerated)
Start here
Does the new machine pay off?
Benefit per year = extra kg × kg margin + energy saved + fewer people + waste avoided. Against the investment, the screen calculates NPV, IRR and payback after tax, with straight-line depreciation over the useful life and with accelerated depreciation (50% in the installation year and 50% the next), and the financing instalment.
How to
Starting numbers
Kg per year, kWh per kg, energy and lint prices come from the shop floor of the last 12 months; the cost of one person comes from the FIACAO.CUSTO_PESSOA_ANO setting. Change any number on screen and compare scenarios — nothing is saved.
Rules
Accelerated depreciation is eligibility, not a promise
Law 14,871/2024 and Decree 12,175/2024 allow depreciating a new machine over two years for eligible activities, within the period and quota the decree sets, under actual profit taxation. The screen shows the cash effect; the accountant confirms whether the company qualifies.
Frequently asked questions
O payback deu 7 anos, mas o vendedor prometeu 3. Quem está certo?
Confira as premissas, uma por uma: produtividade real da sua fiação (não a de catálogo), energia ao seu kWh, pessoas liberadas de verdade, resíduo. O caso mostra qual premissa mais mexe no resultado — normalmente é aí que a conta do vendedor difere.
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