528 Accounting: Business Reporting for Decision Making
Appendix 12A
Discount table
Present value of $1 received in n periods of time(n)
Periods 4% 5% 6% 8% 9% 10% 11% 12% 15%1
2
3
4
50.961 54
0.924 56
0.889 00
0.854 80
0.821 930.952 38
0.907 03
0.863 84
0.822 70
0.783 530.943 40
0.890 00
0.839 62
0.792 09
0.747 260.925 93
0.857 34
0.793 83
0.735 03
0.680 580.917 43
0.841 68
0.772 18
0.708 43
0.649 930.909 09
0.826 45
0.751 22
0.683 01
0.620 920.900 90
0.811 62
0.731 19
0.658 73
0.593 450.892 86
0.797 19
0.711 78
0.635 52
0.567 430.869 57
0.756 14
0.657 52
0.571 75
0.497 186
7
8
9
100.790 31
0.759 92
0.730 69
0.702 59
0.675 560.746 22
0.710 68
0.676 84
0.644 61
0.612 910.704 96
0.665 06
0.627 41
0.591 90
0.558 390.630 17
0.583 49
0.540 27
0.500 25
0.463 190.596 27
0.547 03
0.501 87
0.460 43
0.422 410.564 47
0.512 16
0.466 51
0.424 10
0.385 540.534 64
0.481 66
0.433 93
0.390 92
0.352 180.506 63
0.452 35
0.403 88
0.360 61
0.321 970.432 33
0.375 94
0.326 90
0.284 26
0.247 1911
12
13
14
150.649 58
0.624 60
0.600 57
0.577 48
0.555 260.584 68
0.556 84
0.530 32
0.505 07
0.481 020.526 79
0.496 97
0.468 84
0.442 30
0.417 270.428 88
0.397 11
0.367 70
0.340 46
0.315 240.387 53
0.355 54
0.326 18
0.299 25
0.274 540.350 49
0.318 63
0.289 66
0.263 33
0.239 390.317 28
0.285 84
0.257 51
0.231 99
0.209 000.287 48
0.256 68
0.229 17
0.204 62
0.182 700.214 94
0.186 91
0.162 53
0.141 23
0.122 8916
17
18
19
200.533 91
0.512 37
0.493 63
0.474 64
0.456 390.458 11
0.436 30
0.415 52
0.395 73
0.376 890.393 65
0.371 26
0.350 34
0.330 51
0.311 800.291 89
0.270 27
0.250 25
0.231 71
0.214 550.251 87
0.231 07
0.211 99
0.194 49
0.178 430.217 63
0.197 85
0.179 86
0.163 51
0.148 640.188 29
0.169 63
0.152 82
0.127 68
0.124 030.163 12
0.145 64
0.120 04
0.116 11
0.103 670.106 87
0.092 93
0.080 81
0.070 27
0.061 10