Today the MRI scanner costs: 1,000,000/10 = €100,000
The price of next year today: 1,400,000/13 x 1/(1,01)^12 = € 95,571
So it is cheaper to buy the MRI scanner next year.
Don’t worry, you will learn more about this during IEM. Curious about what you will learn about finance in the bachelor of Industrial Engineering and Management? Take a look at the book we use: Principles of corporate finance (Brealey, Myers and Allen).