Teaching note for product W45750.

Two entrepreneurial friends were planning a new business venture, Woodlot Carbon Collective (WCC), to capitalize on carbon offset markets in Ontario. They faced the dilemma of choosing between two paths: a collective marketing model for small woodlots, requiring minimal upfront investment, or a more capital-intensive pyrolysis project. The collective marketing model involved consolidating, verifying, and marketing carbon credits from numerous small .....more

Spreadsheet to accompany product W45751.

In late 2021, Steve and Emily Wideman, co-owners of SW Farms Ltd., were presented with a rare opportunity to acquire a 2,500-sow farrowing operation in Lambton County, Ontario. While potentially attractive, the expansion posed significant financial and operational challenges. Already managing a multi-site hog and crop operation, the Widemans faced constraints on both capital and management capacity. To pursue the opportunity, they would need to make .....more

Teaching note for product W45678.

Spreadsheet to accompany product W45679.

Student Spreadsheet to accompany product W45678,

This technical note provides introductory to intermediate accounting and finance students with an introduction to the construction of a discounted cash flow analysis. The scenario is a plausible and moderately complex “real-world” managerial decision of whether or not a business owner should purchase labour-saving farm equipment. This decision includes tax implications and long-lived assets. One of the greatest challenges that managers face is understanding .....more

Spreadsheet to accompany product W37909.

In November 2020, Paul Dietrich was wrapping up his busy harvest season for the 1,100 acres of farmland he currently operated. Although the fall harvest season demanded much of Dietrich’s time and attention, he simply could not ignore an investment opportunity that had been presented to him. A local farmland owner was selling a 150-acre parcel of farmland that adjoined some land parcels already owned by Dietrich. Dietrich estimated that a competitive .....more