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In year 1, Apple buys 100 of new factories financed entirely with debt. At the start of year 2, no principal has been repaid, the interest rate on the debt is 10%, and the factories are depreciated straight‑line over 10 years. Assume a 40% tax rate. What is the impact on Apple’s year 2 income statement?

In year 1, Apple buys 100 of new factories financed entirely with debt. At the start of year 2, no principal has been repaid, the interest rate on the debt is 10%, and the factories are depreciated straight‑line over 10 years. Assume a 40% tax rate. What is the impact on Apple’s year 2 income statement?

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