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One of the fundamental assumptions of WACC is that company maintains its capital structure for the project. Therefore, it has been assumed that company will use same proportion of equity capital, preference capital and debt capital as calculated in WACC for financing the project.
It has been further assume that company will earn taxable profits from other projects in year 6 and it will be able to set off clean up costs against that other project. This will reduce net cost of cleaning up and increase net present value.
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