Marriott Case Essay

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Marriott Corporation: The Cost of Capital 1. WACC for Marriott = (1– t) *Kd *(D/V) + Ke (E/V) Tax Rate is 34%; D=0.60 (from Table A as a target value) and E =0.40 V=1 Cost of Debt: U.S. government fixed-rates in the case which Marriott would be paying on debt are 8.95% for long-term and 8.72% for short-term. Marriot has three divisions: one (lodging) uses long-term debt and two (restaurant and contract services) use short-term debt. Lodging brings 51% of profit, contract service and restaurant – 49%. Thus, weighted average the interest rates for debt is: (8.95*0.51 + 8.72 * 0.49) = 8.84% Full cost of debt will be government fixed rates plus debt rate premium. Therefore, Kd=8.84%+1.3%=10.14% Cost of equity: CAPM Model: Rf + (Rm – Rf)*β = Ke Rf-risk free rate Rf is measured as the currently prevailing yield on a government security. Thus, it refers us to table B. There are long-term and short-term maturity. The principal we are using – the match of the free risk government security with the life of the analyzed assets. Marriott is a long lived on-going firm. Therefore, it is appropriate to use the currently prevailing rate on long term fixed –rate U.S. government securities in April 1988: 8.95%. Rm-Rf – risk premium. To make it matches with chosen Rf rate the appropriate measure of risk premium is Spread between S&P 500 Composite Returns and Long-term U.S . Government Bond Returns. The market risk premium is estimated as the difference between the arithmetic average of annual holding period returns on a market and the arithmetic average of annual holding returns on a portfolio of government securities. Thus, it will be 7.43%. β = Beta of the Asset: The case provides equity beta: 0.97. However, this is a leveraged beta when D/V is 59% and the ratio E/V is 41%. First of all, we unlever the levered equity beta by

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