medium · Principles of Finance cost-of-capital-structure

Why is it logically inconsistent to pair the current market yield of debt with the book value weight of debt in a WACC calculation?

  1. Market yield and book weight are mismatched units, since a percentage rate cannot be combined with a dollar-based proportion.
  2. Book value weights are only valid when paired with the bond's original historical coupon rate at issuance, not its current yield.
  3. The current yield reflects today's risk and rate environment, whereas the book value reflects the environment at the time of issuance.
  4. Market yields are already stated pre-tax, whereas book-value capital weights are computed net of any applicable corporate tax shield.

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