Appendix b; Present Value Tables

4
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description

Afterword; Current Debates on Accounting Issues

Transcript of Appendix b; Present Value Tables

Page 1: Appendix b; Present Value Tables

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A   p  p e

n d i  xB 

B -  3 

TABLE B-3

Future Value

Future Value of $1

Periods

1

2

3

4

5

67

8

9

10

11

12

13

14

15

16

17

18

19

20

21

22

23

24

25

26

27

28

29

30

40

50

1%

1.010

1.020

1.030

1.041

1.051

1.0621.072

1.083

1.094

1.105

1.116

1.127

1.138

1.149

1.161

1.173

1.184

1.196

1.208

1.220

1.232

1.245

1.257

1.270

1.282

1.295

1.308

1.321

1.335

1.348

1.489

1.645

2%

1.020

1.040

1.061

1.082

1.104

1.1261.149

1.172

1.195

1.219

1.243

1.268

1.294

1.319

1.346

1.373

1.400

1.428

1.457

1.486

1.516

1.546

1.577

1.608

1.641

1.673

1.707

1.741

1.776

1.811

2.208

2.692

3%

1.030

1.061

1.093

1.126

1.159

1.1941.230

1.267

1.305

1.344

1.384

1.426

1.469

1.513

1.558

1.605

1.653

1.702

1.754

1.806

1.860

1.916

1.974

2.033

2.094

2.157

2.221

2.288

2.357

2.427

3.262

4.384

4%

1.040

1.082

1.125

1.170

1.217

1.2651.316

1.369

1.423

1.480

1.539

1.601

1.665

1.732

1.801

1.873

1.948

2.026

2.107

2.191

2.279

2.370

2.465

2.563

2.666

2.772

2.883

2.999

3.119

3.243

4.801

7.107

5%

1.050

1.103

1.158

1.216

1.276

1.3401.407

1.477

1.551

1.629

1.710

1.796

1.886

1.980

2.079

2.183

2.292

2.407

2.527

2.653

2.786

2.925

3.072

3.225

3.386

3.556

3.733

3.920

4.116

4.322

7.040

11.47

6%

1.060

1.124

1.191

1.262

1.338

1.4191.504

1.594

1.689

1.791

1.898

2.012

2.133

2.261

2.397

2.540

2.693

2.854

3.026

3.207

3.400

3.604

3.820

4.049

4.292

4.549

4.822

5.112

5.418

5.743

10.29

18.42

7%

1.070

1.145

1.225

1.311

1.403

1.5011.606

1.718

1.838

1.967

2.105

2.252

2.410

2.579

2.759

2.952

3.159

3.380

3.617

3.870

4.141

4.430

4.741

5.072

5.427

5.807

6.214

6.649

7.114

7.612

14.97

29.46

8%

1.080

1.166

1.260

1.360

1.469

1.5871.714

1.851

1.999

2.159

2.332

2.518

2.720

2.937

3.172

3.426

3.700

3.996

4.316

4.661

5.034

5.437

5.871

6.341

6.848

7.396

7.988

8.627

9.317

10.06

21.72

46.90

9%

1.090

1.188

1.295

1.412

1.539

1.6771.828

1.993

2.172

2.367

2.580

2.813

3.066

3.342

3.642

3.970

4.328

4.717

5.142

5.604

6.109

6.659

7.258

7.911

8.623

9.399

10.25

11.17

12.17

13.27

31.41

74.36

10%

1.100

1.210

1.331

1.464

1.611

1.7721.949

2.144

2.358

2.594

2.853

3.138

3.452

3.798

4.177

4.595

5.054

5.560

6.116

6.728

7.400

8.140

8.954

9.850

10.83

11.92

13.11

14.42

15.86

17.45

45.26

117.4

12%

1.120

1.254

1.405

1.574

1.762

1.9742.211

2.476

2.773

3.106

3.479

3.896

4.363

4.887

5.474

6.130

6.866

7.690

8.613

9.646

10.80

12.10

13.55

15.18

17.00

19.04

21.32

23.88

26.75

29.96

93.05

289.0

14%

1.140

1.300

1.482

1.689

1.925

2.1952.502

2.853

3.252

3.707

4.226

4.818

5.492

6.261

7.138

8.137

9.276

10.58

12.06

13.74

15.67

17.86

20.36

23.21

26.46

30.17

34.39

39.20

44.69

50.95

188.9

700.2

15%

1.150

1.323

1.521

1.749

2.011

2.3132.660

3.059

3.518

4.046

4.652

5.350

6.153

7.076

8.137

9.358

10.76

12.38

14.23

16.37

18.82

21.64

24.89

28.63

32.92

37.86

43.54

50.07

57.58

66.21

267.9

1,084

F  u t  ur  eV  al   u eT  a b l   e s 

Page 4: Appendix b; Present Value Tables

7/18/2019 Appendix b; Present Value Tables

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B - 4 

A   p  p en d i  xB 

TABLE B-4

Future Value

Future Value of Annuity of $1

Periods

1

2

3

4

5

6

7

8

9

10

11

12

13

14

15

16

17

18

19

20

21

22

23

24

25

26

27

28

29

30

40

50

1%

1.000

2.010

3.030

4.060

5.101

6.152

7.214

8.286

9.369

10.46

11.57

12.68

13.81

14.95

16.10

17.26

18.43

19.61

20.81

22.02

23.24

24.47

25.72

26.97

28.24

29.53

30.82

32.13

33.45

34.78

48.89

64.46

2%

1.000

2.020

3.060

4.122

5.204

6.308

7.434

8.583

9.755

10.95

12.17

13.41

14.68

15.97

17.29

18.64

20.01

21.41

22.84

24.30

25.78

27.30

28.85

30.42

32.03

33.67

35.34

37.05

38.79

40.57

60.40

84.58

3%

1.000

2.030

3.091

4.184

5.309

6.468

7.662

8.892

10.16

11.46

12.81

14.19

15.62

17.09

18.60

20.16

21.76

23.41

25.12

26.87

28.68

30.54

32.45

34.43

36.46

38.55

40.71

42.93

45.22

47.58

75.40

112.8

4%

1.000

2.040

3.122

4.246

5.416

6.633

7.898

9.214

10.58

12.01

13.49

15.03

16.63

18.29

20.02

21.82

23.70

25.65

27.67

29.78

31.97

34.25

36.62

39.08

41.65

44.31

47.08

49.97

52.97

56.08

95.03

152.7

5%

1.000

2.050

3.153

4.310

5.526

6.802

8.142

9.549

11.03

12.58

14.21

15.92

17.71

19.60

21.58

23.66

25.84

28.13

30.54

33.07

35.72

38.51

41.43

44.50

47.73

51.11

54.67

58.40

62.32

66.44

120.8

209.3

6%

1.000

2.060

3.184

4.375

5.637

6.975

8.394

9.897

11.49

13.18

14.97

16.87

18.88

21.02

23.28

25.67

28.21

30.91

33.76

36.79

39.99

43.39

47.00

50.82

54.86

59.16

63.71

68.53

73.64

79.06

154.8

290.3

7%

1.000

2.070

3.215

4.440

5.751

7.153

8.654

10.26

11.98

13.82

15.78

17.89

20.14

22.55

25.13

27.89

30.84

34.00

37.38

41.00

44.87

49.01

53.44

58.18

63.25

68.68

74.48

80.70

87.35

94.46

199.6

406.5

8%

1.000

2.080

3.246

4.506

5.867

7.336

8.923

10.64

12.49

14.49

16.65

18.98

21.50

24.21

27.15

30.32

33.75

37.45

41.45

45.76

50.42

55.46

60.89

66.76

73.11

79.95

87.35

95.34

104.0

113.3

259.1

573.8

9%

1.000

2.090

3.278

4.573

5.985

7.523

9.200

11.03

13.02

15.19

17.56

20.14

22.95

26.02

29.36

33.00

36.97

41.30

46.02

51.16

56.76

62.87

69.53

76.79

84.70

93.32

102.7

113.0

124.1

136.3

337.9

815.1

10%

1.000

2.100

3.310

4.641

6.105

7.716

9.487

11.44

13.58

15.94

18.53

21.38

24.52

27.98

31.77

35.95

40.54

45.60

51.16

57.28

64.00

71.40

79.54

88.50

98.35

109.2

121.1

134.2

148.6

164.5

442.6

1,164

12%

1.000

2.120

3.374

4.779

6.353

8.115

10.09

12.30

14.78

17.55

20.65

24.13

28.03

32.39

37.28

42.75

48.88

55.75

63.44

72.05

81.70

92.50

104.6

118.2

133.3

150.3

169.4

190.7

214.6

241.3

767.1

2,400

14%

1.000

2.140

3.440

4.921

6.610

8.536

10.73

13.23

16.09

19.34

23.04

27.27

32.09

37.58

43.84

50.98

59.12

68.39

78.97

91.02

104.8

120.4

138.3

158.7

181.9

208.3

238.5

272.9

312.1

356.8

1,342

4,995

15%

1.000

2.150

3.473

4.993

6.742

8.754

11.07

13.73

16.79

20.30

24.35

29.00

34.35

40.50

47.58

55.72

65.08

75.84

88.21

102.4

118.8

137.6

159.3

184.2

212.8

245.7

283.6

327.1

377.2

434.7

1,779

7,218