medium · Principles of Finance

In a WACC calculation, why is it necessary to use the market value of debt rather than its book value?

  1. Because the tax shield is only based on the market value of debt.
  2. Because market value reflects the current cost of issuing new debt to finance projects.
  3. Because book value is always higher than market value due to depreciation.
  4. Because market value is easier to obtain from the balance sheet.

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