Question

1- A) Find net fixed assets ANS: 99586

B) invested capital ANS: 58311

QUESTION:

I HAVE THE ANSWERS I WANT TO KNOW HOW I SHOULD GET THEM

Cash & Equivalents	31499
Short Term Investments	11044
Cash & Equivs & ST Investments	42543
Receivables (ST)	-
Inventories	10271
Current Tax Assets	-
Other Current Assets	0
Total Current Assets	52814
Gross Property Plant & Equip	-
Accumulated Depreciation	-
Net Property Plant & Equip	40707
Receivables (LT)	114497
Assets Held for Sale (LT)	-
Long Term Investments	2579
Intangible Assets	5945
Deferred LT Assets	5881
Discontinued Ops (LT Asset)	-
Other Assets	47053
Total Assets	269476
Accounts Payable & Accrued Exps	23036
Accounts Payable	-
Accrued Expenses	23036
Current Debt	59904
Other Current Liabilities	28510
Total Current Liabilities	111450
LT Debt & Leases	94428
Pensions & OPEB	24934
Discontinued Ops (LT Liab)	-
Deferred LT Liabilities	7405
Minority Interests	1122
Other Liabilities	17180
Total Liabilities	256519
Temporary Equity	-
Common Share Capital	19
Additional Paid-In Capital	4872
Retained Earnings	12461
Accum Other Comprehensive Income	-3562
Treasury Stock	833
For Curr Trans (BS)	-
Other Equity	0
Total Equity	12957
Total Liabilities & Equity	269476

Answer 1

i). Net Fixed Assets are fixed assets at purchase price less accumulated depreciation. So
Net Property Plant & Equipment           40707
Intangible Assets                                  5945
Deffered LT Assets                               5881
Other Assets                                    47053
NET FIXED ASSETS                          99586

(Receivables Long term and Long term Investments are not the part of Fixed Assets)

ii). Invested Capital: Total amount of money raised by the company by debt and equity securities.
Invested Capital = Net Working Capital (CA-CL) + Net Fixed Assets + Other Assets needed for operations.
= (52814 - 111450 ) + 99586 + 114497 (Receivables LT)
= 155447
As the anwer given by you not matches with the above answer please check it because even if you take Financing Method for calculating invested capital the formula is :
Amount paid for shares issued
+ Amount paid by bond holders for bonds issued
+ Other funds loaned by lenders
+ Lease obligations
- Cash and investments not needed to support operations
= Invested capital

Here the LT debt and leases itself amount to 94428 which is in excess of your given answer,