3. Madison Wilson Company determined that one of its finite-life intangible assets is impaired. The asset's net carrying value on the date of the impairment is $923,000. Madison Wilson does not use a separate accumulated 2 3 (Click the icon to view (Click the icon to view the Present Value of $1 table.) the Future Value of $1 table.) Wile 4 (Click the icon to view the Future Value of an (Click the icon to view the Present Value of an Ordinary Annuity table.) amortization account. In order to estimate fair value, Madison Wilson must use the discounted cash-flow model. The company projected the asset's future cash flows as follows. (Click the icon to view the cash flow projection table.) Assuming a discount rate of 7%, prepare the journal entry to record the impairment loss (show all supporting computations). Ordinary Annuity table.) 6 7 (Click the icon to view the Future Value of an (Click the icon to view the Present Value of Annuity Due table.) an Annuity Due table.) Conduct the impairment test indicated for finite-life intangible assets at the end of the year. Start with step 1 Finite-life Step 1 Intangible Assets 1) (2) Impairment indicated (3) Now co the impairment test for finite-life intangible assets. Select whether step 2 of the test is required on step the first line. (If the test is not required, leave all remaining cells blank. However, if the test is required, but no impairment loss exists, then leave only the impairment loss input cell blank in that column. Use the present value and future value tables, the formula method, a financial calculator, or a spreadsheet for your calculations. If using present and future value tables or the formula method, use factor amounts rounded to five decimal places, X.XXXXX. Round intermediary calculations and your final answers to the nearest whole dollar.) Finite-life Step 2: Intangible Assets Step 2 required (4) |(5) |(6) Impairment loss Record any impairment loss on finite-life intangible assets calculated above. (Record debits first, then credits. Exclude explanations from any journal entries.) Account Date of impairment (7) (8) (9) (10) 1: Cash Flow Projection Future Period Cash Flow Projection Year 1 $ 406,000 Year 2 251,000 Year 3 142,000 Year 4 70,000 $ 869,000 Total 2: Future value of $1 Future Value of $1 Periods 2% 3% 4% 1% 5% 6% 9% 7% 8% 1.08000 1.09000 1.100001.11000 1.12000 10% 11% 12% 14% 13% 1.14000 15% 1.01000 1.020001.03000 1.04000 1.05000 1.06000 1.07000 1.02010 1.040401.06090 1.08160 1.10250 1.12360 1.14490 1.16640 1.18810 1.21000 1.23210 1.25440 1.03030 1.061211.09273 1.12486 1.15763 1.19102 1.22504 .04060 1.082431.12551 1.16986 1.21551 1.26248 1.31080 1.360491.41158 1.46410 1.51807 1.05101 1.104081.15927 1.21665 1.27628 1.33823 1.40255 1.46933 1.53862 1.61051 1.13000 1.15000 2 1.27690 1.29960 1.32250 3 1.25971 1.29503 1.33100 1.36763 140493 1.44290 1.48154 1.52088 4 1.57352 1.63047 1.68896 1.74901 1.68506 1.76234 1.84244 1.92541 2.01136 .06152 1.126161.19405 1.26532 1.34010 1.41852 1.50073 1.07214 1.14869 1.22987 1.31593 1.40710 1.50363 1.605781.71382 1.82804 1.94872 2.07616 2.21068 08286 1.17166 1.26677 1.36857 1.47746 1.59385 1.71819 .09369 1.19509 1.304771.42331 1.55133 1.68948 1.83846 .10462 1.21899 1.34392 1.48024 1,62889 1.79085 1.96715 2.158922.367362.59374 1.58687 1.67710 1.77156 1.87041 1.97382 2.08195 2.19497 2.31306 2.35261 2.50227 2.66002 1.85093 1.99256 2.14359 2.304542.47596 1.99900 2.17189 2.357952.55804 2.77308 2.85259 3.25195 3.70722 2.65844 3.05902 9 3.00404 3.51788 10 2.83942 3.10585 3.39457 4.04556 1.11567 1,24337 1,38423 1,53945 1.71034 1.89830 2.10485 126831.268241.42576 1.60103 1.79586| 2.01220 2.25219 2.51817 2.81266 3.13843 .13809 1.29361 1.46853 1.66507 1.88565 2.13293 2.40985 2.719623.06580 3.45227 11 2.33164 2.58043 2.85312 3.15176 3.47855 3.49845 3.89598 3.88328 4.36349 2.93719 3.34173 3.79750 4.31044 4.88711 4.22623 4.81790 3.83586 4.33452 4.65239 12 5.35025 13 4.89801 5.49241 6.15279 .149471.319481.51259 1.73168 1.97993 2.26090 2.57853 160971.34587 1.55797 14 5.53475 6.25427 6.26135 7.07571 15 1.80094 2.07893 2.39656 2.75903 3.17217 3.642484.17725 4.78459 5.47357 7.13794 8.13706 1.172581.37279 1.60471 1.87298 2.18287 2.54035 2.95216 17 1.184301.40024 1.65285 1.94790 2.29202 2.69277 3.158823.70002 4.32763 5.05447 .19615 1.42825 1.70243 2.02582 2.40662 2.85434 3.37993 3.996024.71712 5.55992 16 3.42594 3.97031 4.59497 5.31089 6.13039 7.06733 7.98608 8.13725 9.27646 10.57517 12.05569 13.74349 9.35762 6.86604 7.68997 7.26334 8.61276 5.89509 10.76126 18 6.54355 9.02427 12.37545 1.20811 1.45681 1,75351 2.10685 2.52695 3,02560 3.61653 20 1.220191.48595 1.80611 2.19112 2.65330 3.20714 3.869684.66096 5.60441 6.727508.06231 19 5.14166 6.11591 4.31570 10.19742 14.23177 9.64629 1.28243 1.640612.09378 2.66584 3.38635 4.29187 5.42743 6.848488.62308 10.83471 13.58546 17.00006 1.34785 1.81136 2.42726 3.24340 4.32194 5.74349 7.61226 10.06266 13.26768 17.44940 22.89230 29.95992 11.52309 16.36654 25 21.23054 26.46192 32.91895 50.95016 98.10018 133.17552 30 39.11590 66.21177 1.41660 1.99989 2.81386 3.94609 5.51602 7.68609 10.67658 14.78534 20.41397 28.10244 38.57485 52.79962 1.48886 2.20804 3.26204 4.80102 7.03999 10.28572 14.97446 21.72452 31.40942 45.25926 65.00087 93.05097 132.78155 188.88351 267.86355 1.564812.43785 3.78160 5.84118 8.98501 13.7646121.00245 31.92045 48.32729 72.89048 109.53024163.98760 244.64140 363.67907 538.76927 1.644632.69159 4.38391 7.1066811.46740 18.42015 29.45703 46.90161 1.81670 3.281035.89160 10.5196318.67919 32.98769 57.94643101.25706176.03129304.48164 524.05724 897.596931,530.05347 2,595.918664,383.99875 1% 35 72.06851 40 45 50 35752117.39 6483289.00219 450.73593 700.23299 1,083.65744 60 Periods 3% 4% 5% 2% 6% 7% 8% 10% 12% 9% 11% 13% 14% 15% 3: Present Value of $1 Present Value of $1 1% 2% 3% 5% Periods 4% 10% 7% 9% 12% 6% 11% 13% 8% 14% 0.88496 0.87719 0.86957 0.8 15% 0.99010 0.98039 0.97087 0.96154 0.95238 0.94340 0.93458 0.92593 0.91743 0.90909 0.90090 0.89286 0.98030 0.96117 0.94260 0.92456 0.90703 0.89000 0.87344 0.85734 0.84168 0.82645 0.81162 0.79719 0.97059 0.94232 0.91514 0.88900 0.86384 0.83962 0.81630 0.79383 0.77218 0.75131 0.73119 0.711780.69305 0.67497 0.65752 0. 0.96098 0.92385 0.88849 0.85480 0.82270 0.79209 076290 0.73503 0.70843 0.68301 0.65873 0.63552 0.61332 0.59208 0.57175 0. 0.95147 0.90573 0.86261 0.82193 0.78353 0.74726 0.71299 0.68058 0.64993 0.62092 0.59345 0.56743 0.54276 0.51937 0.49718 0 1 2 0.78315 0.76947 0.756140 5 0.94205 0.88797 0.83748 0.79031 0.74622 0.70496 0.66634 0.63017 0.59627 0.56447 0.53464 0.50663 0.48032 0.45559 0.43233 0 0.93272 0.87056 0.81309 0.75992 0.71068 0.66506 0.62275 0.58349 0.54703 0.51316 0.48166 0.45235 0.42506 0.39964 0.37594 0 0.92348 0.85349 0.789410.73069 0.67684 0.62741 0.58201 0.54027 0.50187 0.46651 0.43393 0.40388 0.37616 0.35056 0.32690 0. 0.91434 0.83676 0.76642 0.70259 0.64461 0.59190 0.54393 0.50025 0.46043 0.42410 0.39092 0.36061 0.33288 0.30751 0.28426 0. 0.90529 0.82035 0.74409 0.67556 0.61391 0.55839 0.50835 0.46319 0.42241 0.38554 0.35218 0.32197 0.29459 0.26974 0.24718 0. 9 10 0.89632 0.80426 0.72242 0.64958 0.58468 0.52679 0.47509 0.42888 0.38753 0.35049 0.31728 0.28748 0.88745 0.78849 0.70138 0.62460 0.55684 0.49697 0.44401 0.39711 0.35553 0.31863 0.28584 0.25668 0.23071 0.20756 0.18691 0. 0.87866 0.77303 0.68095 0.60057 0.53032 0.46884 0.41496 0.36770 0.32618 0.28966 0.25751 0.22917 0.20416 0.18207 0.16253 0. 11 0.26070 0.23662 0.214940.1 12 13 0.86996 0.75788 0.66112 0.57748 0.50507 0.44230 0.38782 0.34046 0.29925 0.26333 0.23199 0.20462 0.18068 0.15971 0.14133 0. 0.86135 0.74301 0.64186 0.55526 0.48102 0.41727 14 15 0.36245 0.31524 0.27454 0.23939 0.20900 0.18270 0.15989 0.14010 0.12289 0. 0.85282 0.72845 0.62317 0.53391 0.45811 0.39365 0.33873 0.29189 0.25187 0.21763 0.18829 0.16312 0.14150 0.12289 0.10686 0.0 0.84438 0.71416 0.60502 0.51 0.83602 0.70016 0.58739 0.49363 0.41552 0.35034 0.29586 0.25025 0.21199 0.17986 0.15282 0.13004 0.110810.09456 0.08081 0. 0.82774 0.68643 0.57029 0.47464 0.39573 0.33051 0.27651 0.23171 0.19449 0.16351 0.13768 0.11611 0.09806 0.08295 0.07027 0, 0.81954 0.67297 0.55368 0.45639 0.37689 0.31180 0.25842 0.21455 0.17843 0.14864 0.12403 0.10367 0.08678 0.072760.06110 0. 16 17 1657 0.27027 0.23107 0.19784 0.16963 0.14564 0.12522 0.10780 0.09293 0. 36 18 19 20 0.77977 0.60953 0.477610.37512 0.29530 0.23300 0.18425 0.14602 0.11597 0.092300.07361 0.05882 0.04710 0.03779 0.03038 0. 0.74192 0.55207 0.41199 0.30832 0.23138 0.17411 0.13137 0.09938 0.07537 0.05731 0.04368 0.03338 0.02557 0.01963 0.01510 0. 0.70591 0.50003 0.35538 0.25342 0.18129 0.13011 0.09366 0.06763 0.04899 0.03558 0.02592 0.01894 0.01388 0.01019 0.00751 0. 0.67165 0.45289 0.306560.20829 0.14205 0.09722 0.06678 0.04603 0.03184 0.02209 0.01538 0.01075 0.00753 0.00529 0.00373 0. 0.63905 0.41020 0.26444 0.17120 0.11130 0.07265 0.04761 0.03133 0.02069 0.01372 0.00913 0.00610 0.00409 0.00275 0.00186 0. 25 30 35 40 45 50 0.60804 0.37153 0.22811 0.14071 0.08720 0.05429 0.03395 0.02132 0.01345 0.00852 0.00542 0.00346 0.00222 0.00143 0.00092 0. 0.55045 0.30478 0.16973 0.09506 0.05354 0.03031 0.01726 0.009880.00568 0.00328 0.00191 0.00111 0.00065 0.00039 0.00023 0. 60 Periods 4% 5% 7% 3% 6% 8% 1% 2% 9% 10% 11% 12% 13% 14% 15% 4: Future Value of an Ordinary Annuity Future Value of an Ordinary Annuity Periods 1% 1.00000 1.00000 2.01000 2.02000 2% 3% 5% 6% 4% 7% 1.00000 1.00000 1.00000 2.03000 2.04000 2.05000 2.06000 2.07000 9% 10% 8% 11% 12% 1.00000 2.12000 3.37440 4.77933 13% 1 1.00000 1.00000 1.00000 2.10000 1.00000 1.00000 1.00000 1.00000 2 2.08000 2.11000 3.34210 4.70973 2.09000 2.13000 3.03010 3.06040 3.090903.12160 3 3.15250 3.18360 4.18363 4.246464.31013 4.37462 4.43994 3.21490 3.27810 3.24640 3.31000 3.40690 4.84980 4.06040 4.12161 4.50611 4.64100 6.10510 4.57313 5.10101 5.20404 5.309145.416325.52563 5.637095.75074 6.15202 6.30812 6.468416.632986.80191 6.975327.15329 7.21354 7.43428 7.66246 7.89829 8.14201 8.39384 8.65402 5.86660 5.98471 6.35285 6.22780 6.48027 6 7.33593 7.91286 7.52333 7.71561 8.11519 8.32271 7 8.92280 9.20043 9.48717 10.40466 12.75726 9.78327 10.08901 8.28567 8.58297 8.89234 9.21423 9.54911 8 9.89747 10.25980 9.36853 9.75463 10.15911 10.58280 11.02656 11.49132 11.97799 10.63663 11.43589 11.85943 14.16397 16.72201 17.56029 18.53117 19.56143 20.65458 21.38428 22.71319 11.02847 12.29969 9 12.48756 14.48656 13.02104 15.19293 13.57948 15.93742 14.77566 17.54874 15.41571 10.46221 10.94972 11.46388| 12.00611 12.57789 13.18079 13.81645 10 18.41975 11.56683 12.16872 12.80780 13.48635 14.20679 14.97164| 15.78360 12.68250 13.41209 14.19203 15.02581 15.91713 16.86994 17.88845 11 16.64549 21.81432 25.65018 29.98470 12 18.97713 20.14072 24.13313 14.68033 15.61779 16.62684 17.71298 18.88214 20.14064 13.80933 13 21.49530 22.95338 26.21164 28.02911 30.09492 24.52271 14.94742 15.97394 17.0863218.29191 19.59863 21.01507 22.55049 24.21492 26.01919 16.09690 17.29342 18.59891 20.02359 21.57856 23.27597 25.12902 14 27.97498 31.77248 32.39260 34.88271 15 27.15211 29.36092 34.40536 37.27971 40.41746 17.25786 18.63929 20.15688 21.82453 23.65749 25.67253 27.88805 16 30.32428 33.75023 33.00340 35.94973 36.9737040.54470 44.50084 48.88367 41.30134 46.01846 39.18995 42.75328 46.67173 17 18.43044 20.01207 21.76159 23.69751 25.84037 28.212 19.61475 21.41231 23.41444 25.64541|28.13238 30.90565 33.99903 0.84022 53.73906 18 37.45024 41.44626 45.7619651.16012 45.5991750.39594 51.15909 61.72514 55.74971 20.81090 22.84056 25.11687 27.67123 30.53900 33.75999 37.37896 19 56.93949 63.43968 70.74941 22.01900 24.2973726.87037 29.7780833.06595 36.78559 40.99549 20 72.05244 57.27500 64.20283 80.94683 28.24320 32.03030 36.45926 41.64591 47.72710 54.86451 63.24904 25 73.10594 98.34706 114.41331 133.33387 34.78489 40.56808 47.57542 56.08494 66.43885 79.05819 94.46079113.28321 136.30754 164.49402 199.02088 241.33268 84.70090 155.61956 18 30 293.19922 3 41.66028 49.99448 60.46208 73.65222 90.32031 111.43478 138.23688 172.31680 215.71075 271.02437341.58955 431.66350 35 546.68082 6! 40 48.88637 60.40198 75.40126 95.02552 120.79977154.76197 199.63511 259.05652 337.88245442.59256581.82607 767.09142 1,013.70424 1,3 45 56.48107 71.89271 92.71986121.02939 159.70016212.74351 285.74931 386.50562 525.85873 718.90484 986.638561,358.23003 1,874.16463 2,5 50 64.46318 84.57940112.79687 152.66708209.34800290.33590 406.52893 573.77016 815.083561,163.908531,668.771152,400.01825 3,459.50712 4,9 60 81.66967 114.05154 163.05344 237.99069 353.58372 533.12818813.520381,253.21330 1,944.792133,034.816404,755.065847,471.6411111,761.9497918,5 Periods 2% 3% 1% 4% 5% 7% 8% 6% 10% 11% 9% 12 % 13% 5: Present Value of an Ordinary Annuity Present Value of an Ordinary Annuity 1% Periods 3% 2% 5% 4% 8% 6% 7% 10 % 12% g% 11% 13% 14% 15% 0.99010 0.98039 0.97087 0.96154 0.95238 0.94340 0.93458 0.92593 0.91743 0.90909 0.90090 0.89286 0.88496 0.87719 0.86957 0. 1 1. 1.97040 1.94156 1.91347 1.88609 1.85941 1.833391.80802 1.78326 1.75911 1.73554 1.71252 1.69005 1.66810 1.64666 1.62571 2.94099 2.88388 2.828612.77509 2.72325 2.67301 2.62432 2.57710 2.53129 2.48685 2.44371 2.40183 2.36115 2.32163 2.28323 2 2 3 3.90197 3.80773 3.71710 3.62990 3.54595 3.46511 3.38721 3.31213 3.23972 3.16987 3.10245 3.03735 2.97447 2.91371 2.85498 2 4 4.85343 4.71346 4.57971 4.45182 4.32948 4.21236 4.10020 3.99271 3.88965 3.79079 3.69590 3.60478 3.51723 3.43308 3.352163. 5.79548 5.60143 5.417195.24214 5.075694.91732 476654 4.622884.48592 4.35526 4.23054 4.11141 3.997553.88867 3.78448 3 6.72819 6.47199 6.230286.00205 5.78637 5.58238 5.38929 5.20637 5.03295 4.86842 4.71220 4.56376 4.42261 4.28830 4.16042 4. 7.65168 7.32548 7.01969 6.73274 6.46321 6.20979 5.97130 5.746645.53482 5.33493 5.14612 496764 4.79877 4.63886 4.48732 4 8.56602 8.16224 7.78611 7.43533 7.10782 6.80169 6.51523 6.24689 5.99525 5.75902 5.537055.32825 5.13166 4.94637 4.77158 4 9.47130 8.98259 8.53020 8.11090 7.72173 7.36009 7.02358 6.710086.41766 6.14457 5.88923 5.65022 5.42624 5.21612 5.01877 4. 7 8 9 10 10.36763 9.78685 9.25262 8.76048 8.30641 11.25508 10.57534 9.95400 9.385078.86325 8.38384 7.94269 7.53608 12.13374 11.34837 10.63496 9.98565 9.39357 8.85268 8.35765 7.903787.48690 7.10336 6.74987 6.42355 6.12181 5.842365.58315 5. 13.00370 12.10625 11.29607 10.56312 9.89864 9.29498 8.74547 8.244247.78615 7.36669 6.98187 6.62817 6.30249 6.00207 5.72448 5 13.86505 12.84926 11.93794 11.11839 10.37966 9.71225 9.10791 8.55948 8.06069 7.60608 7.19087 6.810866.46238 6.14217 5.847375, 11 7.88687 7.49867 7.13896 6.80519 6.49506 6.20652 5.93770 5.68694 5.45273 5.233715. 12 .160736.81369 6.492366.194375.91765 5.66029 5.42062 5.1 13 14 15 14.71787 13.57771 12.56110 11.65230 10.83777 10.10590 9.44665 8.85137 8.31256 7.82371 7.37916 6.97399 6.60388 6.265065.95423 5.6 15.56225 14.29187 13.16612 12.16567 11.27407 10.47726 16.39827 14.99203 13.75351 12.65930 11.68959 10.82760 10.05909 9.37189 8.75563 8.201417.70162 7.249676.83991 6.46742 6.127975.8 16 17 2164 8.54363 8.02155 7.54879 7.119636.72909 6.37286 6.04716 5. 76322 18 19 17.22601 15.67846 14.32380 13.13394 12.08532 11.15812 10.33560 9.60360 8.95011 8.36492 7.83929 7.36578 6.93797 6.550376.19823 5. 18.04555 16.35143 14.87747 13.59033 12.46221 11.46992 10.59401 9.81815 9.12855 8.51356 7.96333 7.469447.02475 6.62313 6.25933 5. 20 22.02316 19.52346 17.41315 15.62208 14.09394 12.78336 11.65358 10.67478 9.82258 9.07704 8.421747.84314 7.32998 6.872936.46415 6. 25.80771 22.39646 19.60044 17.29203 15.37245 13.76483 12.40904 11.2577810.27365 9.42691 8.693798.05518 7.49565 7.00266 6.56598 6. 29.40858 24.99862 21.48722 18.66461 16.37419 14.49825 12.94767 11.65457 10.56682 9.64416 8.855248.17550 7.58557 7.07005 6.61661 6. 32.83469 27.35548 23.11477 19.79277 17.15909 15.04630 13.33171 11.92461 10.757369.77905 8.95105 8.243787.63438 7.10504 6.64178 6. 36.09451 29.49016 24.51871 20.72004 17.77407 15.45583 13.60552 12.10840 10.88120 9.86281 9.00791 8.28252 7.66086 7.12322 6.65429 6. 39.19612 31.42361 25.72976 21.48218 18.25593 15.76186 13.80075 12.23348 10.96168 9.91481 9.04165 8.30450 7.67524 7.13266 6.66051 6 44.95504 34.76089 27.67556 22.62349 18.92929 16.16143 14.03918 12.37655 11.04799 9.96716 9.07356 8.32405 7.68728 7.14011 6.66515 6. 25 30 35 4C 45 50 60 1% Periods 2% 3% 4% 6% 7% 9% 5% 8% 10% 11% 12% 13% 14% 15% 6: Future Value of an Annuity Due Present Value of an Annuity Due 3% 7% 1% 5% 6% 9% 15% Periods 8% 10% 14% 2% 4% 12% 1.00000 1.00000 1.00000 1.00000 1.00000 1.00000 1 11% 13% 1.00000 1.00000| 1.00000| 1.00000| 1.00000 1.00000| 1.00000 1.99010 1.98039 1.97087 1.96154 2.97040 2.94156 2.91347 2.88609 2.85941 2.83339 2.80802 2.78326 2.75911 2.73554 2.71252 2.69005 2.66810 2.64666 2.62571 2. 3.94099 3.88388 3.828613.77509 3.72325 3.673013.62432 3.57710 3.53129 3.48685 3.44371 3.40183 3.36115 3.32163 3.28323 3 4.901974.80773 4.71710 4.62990 4.54595 4.46511 4.38721 4.31213 4.239724.169874.10245 4.03735 3.97447 3.91371 3.854983. 1.00000 1.00000 1 1.95238 1.94340 1.93458 1.92593 1.91743 1.90909 1.90090 1.89286 1.88496 1.87719 1.86957 1. 4 5.85343 5.71346 5.579715.45182 5.32948 5.21236 5.10020 4.99271 4.88965 4.79079 4.69590 4.60478 4.51723 4.43308 4.35216 4 6.79548 6.60143 6.417196.24214 6.07569 5.91732 576654 5.622885.485925.35526 5.23054 5.11141 4.997554.88867 4.78448 4. 7.72819 7.47199 7.23028 7.00205 6.78637 6.582386.389296.20637 6.03295 5.86842 5.71220 5.56376 5.422615.28830 5.16042 5 8.65168 8.32548 8.01969 7.73274 7.46321 7.20979 6.97130 6.746646.53482 6.33493 6.14612 5.96764 5.79877 5.63886 5.48732 5. .162248.78611 8.43533 8.10782 7.80169 7.51523 7.24689 6.99525 6.759026.53705 6.32825 6.13166 5.94637 5.77158 5. 6 7 9 10 9.56602 10.47130 9.98259 9.53020 9.11090 8.72173 8.36009 8.02358 7.71008 741766 7.14457 6.889236.65022 6.42624 6.21612 6.01877 5. 11.36763 10.78685 10.25262 9.760489.30641 8.88687 8.49867 8.13896 7.80519 7.49506 7.20652 6.93770 6.68694 6.452736.23371 6. 12.25508 11.57534 10.95400 10.38507 9.86325 9.38384 8.94269 8.536088.16073 7.81369 7.49236 7.19437 6.91765 6.66029 6.42062 6 13.13374 12.34837 11.63496 10.98565 10.39357 9.85268 9.357658.90378 8.48690 8.10336 7.74987 7423557.121816.84236 6.58315 6. 14.00370 13.10625 12.29607 11.56312 10.89864 10.29498 9.74547 9.24424 8.78615 8.36669 7.98187 7.62817 7.30249 7.00207 6.72448 6. 11 12 13 14 15 14.86505 13.84926 12.93794 12.11839 11.37966 10.71225 10.107919.55948 9.06069 8.60608 8.19087 7.810867.46238 7.14217 6.847376. 15.71787 14.57771 13.56110 12.65230 11.83777 11.10590 10.44665 16 9.31256 8.82371 8.37916 7.97399 7.60388 7.26506 6.95423 6 16.56225 15.29187 14.16612 13.16567 12.27407 11.47726 10.76322 10.12164 9.54363 9.02155 8.54879 8.11963 7.72909 7.37286 7.04716 6 17.39827 15.99203 14.75351 13.65930 12.68959 11.8276011.05909 10.37189 9.75563 9.201418.70162 8.24967 7.83991 7.46742 7.12797 6. 17 .851 18 19 18.22601 16.67846 15.32380 14.13394 13.08532 12.15812 11.33560 10.60360 9.95011 9.364928.83929 8.36578 7.937977.55037 7.198236. 20 22.24339 19.91393 17.93554 16.24696 14.79864 13.55036 12.46933 11.52876 10.70661 9.984749.34814 8.78432 8.28288 7.83514 7.43377 7 25 26.06579 22.84438 20.18845 17.98371 16.14107 14.59072 13.27767 12.15841 11.19828 10.369619.65011 9.02181 8.47009 7.98304 7.55088 7. 29.70267 25.49859 22.13184 19.41120 17.19290 15.36814 13.85401 12.58693 11.51784 10.608579.82932 9.15656 8.57170 8.05985 7.60910 7 33.16303 27.90259 23.80822 20.58448 18.01704 15.94907 14.26493 12.87858 11.72552 10.756969.93567 9.23303 8.62684 8.09975 7.63805 7. 30 35 40 36.45545 30.07996 25.25427 21.54884 18.66277 16.38318 14.55791 13.07707 11.86051 10.84909 9.99878 9.27642 8.656788.12047 7.65244 7. 39.58808 32.05208 26.50166 22.34147 19.16872 16.70757 14.76680 13.21216 11.94823 10.90630 10.03624 9.30104 8.67302 8.13123 7.65959 7. 45.40459 35.45610 28.50583 23.52843 19.87575 17.13111 15.02192 13.36668 12.04231 10.96387 10.07165 9.32294 8.68663 8.13972 7.66492 7 45 50 60 2% 3% 9% 1% 6% 7% 8% 14% 15% 10% 11% 13% Periods 4% 5% 12%
