\caption{Key input variables and DCF main values of Scheme 2}
\begin{tabularx}{\textwidth}{@{} llX@{}}
\toprule
Variables &Values &Definition/Resource\\
\midrule
CapEx-HFO &\$ 4.62m &Initial investment in installing desulfurization washing equipment\\
Price-HFO &\$433/ton &Using the average price of IFO380 (Singapore)\\
Usage-HFO &40 000 tons&HFO annual usage\\
Discount rate &11\% &Weighted average cost of capital (WACC) is the company's\\ weighted cost of capital, including all sources of capital: equity and debt. It represents the discount rate of estimated cash flows (Block, 2011; Bennouna et al., 2010).
Service-life &15 years &Economic life of desulfurization equipment\\
Depreciation method &Sum-of-the-years -digits method (SYD) &Accelerated depreciation is adopted due to the increase in maintenance costs of desulfurization equipment. This article uses SYD.\\
\documentclass[twocolumns]{article}
\usepackage{multirow}
\usepackage{booktabs,tabularx}
\usepackage{amssymb}
\usepackage{graphicx}
\begin{document}
\begin{table*}
\caption{Key input variables and DCF main values of Scheme 2}
\begin{tabularx}{\textwidth}{llX}
\toprule
Variables & Values & Definition/Resource\\
\midrule
CapEx-HFO & \$ 4.62m & Initial investment in installing desulfurization washing equipment\\
Price-HFO & \$ 433/ton & Using the average price of IFO380 (Singapore)\\
Usage-HFO & 40 000 tons & HFO annual usage\\
Discount rate & 11 \% & Weighted average cost of capital (WACC) is the company's weighted cost of capital, including all sources of capital: equity and debt. It represents the discount rate of estimated cash flows (Block, 2011; Bennouna et al., 2010).\\
Service-life & 15 years & Economic life of desulfurization equipment\\
Depreciation method & Sum-of-the-years -digits method (SYD) & Accelerated depreciation is adopted due to the increase in maintenance costs of desulfurization equipment. This article uses SYD.\\
\bottomrule
\end{tabularx}
\end{table*}
\end{document}
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