Year Fixed costs Variable costs Total costs value Costs present Total income value Income present
0 7226858 -- 722685 27440380 -- --
1 6888666 1859233 8747899 30197747 2518534 8693979
2 8037421 3145463 1182884 350918901 74474868 233702136
3 4384388 4581610 8965998 25579992 97496952 278158804
4 4596115 5465096 10061211 6098781 156937479 407095820
5 7332875 76955732 1428860 3692535 238269907 561840441
6 -- 8755681 8755681 18772180 276791644 593441285
7 -- 10259990 10259990 19965940 350791573 683692776
8 -- 11626253 11626253 206601720 315499737 559065534
9 -- 13496549 13496549 21742940 468248319 754348042
10 -- 15644674 15644674 22903803 585218666 856760127
11 -- 20185880 20185880 26867406 1240345264 1650899546
12 -- 25088531 25088531 30357122 1285978860 1556034421
13 -- 38225958 38225958 42048554 973474920 1070822412
14-20 -- 267581706 267581706 54961282 6950986417 1427732610
20 -- -- -- -- 3153579450 1768226433
Total -- -- -- 622322272 -- 12410514366
As it is shown in Table 1, the B/C ratio is: B/C=12,410,514,366/622,322,272=20
Table 1: The different costs and incomes and their present values at 10 percent discount rate, rials, 1983-2002 (after Bakhtiar et al., 1997) [45].