The WACC of Baillie Gifford US Growth Trust PLC (USA.L) is 10.9%.
| Range | Selected | |
| Cost of equity | 9.40% - 13.20% | 11.30% |
| Tax rate | -% - 0.10% | 0.05% |
| Cost of debt | 4.00% - 4.60% | 4.30% |
| WACC | 9.1% - 12.7% | 10.9% |
| Category | Low | High |
| Long-term bond rate | 4.0% | 4.5% |
| Equity market risk premium | 6.0% | 7.0% |
| Adjusted beta | 0.91 | 1.18 |
| Additional risk adjustments | 0.0% | 0.5% |
| Cost of equity | 9.40% | 13.20% |
| Tax rate | -% | 0.10% |
| Debt/Equity ratio | 0.06 | 0.06 |
| Cost of debt | 4.00% | 4.60% |
| After-tax WACC | 9.1% | 12.7% |
| Selected WACC | 10.9% | |