Buffalo Corporation owned a manufacturing facility. Buffalo had purchased the building for $11,400,000, and had recorded $5,040,000 depreciation on the facility. On January 1, 2020, Buffalo sold the building to HMD Ltd. for $7,416,000, and then immediately signed a 35-year agreement to lease back the building for annual payments of $699,057, due at the start of each year. Title to the building would return to Buffalo at the conclusion of the lease. HMD's implied interest rate, which was known to Buffalo, was 10%. Click here to view the factor table PRESENT VALUE OF 1. Click here to view the factor table PRESENT VALUE OF AN ANNUITY DUE. Prepare the journal entries to be recorded by Buffalo for the 2020 fiscal year (assuming a December 31 year-end, and that Buffalo follows ASPE). (Credit account titles are automatically indented when the amount is entered. Do not indent manually. Round answers to O decimal places, e.g. 5,275. Round factor values to 5 decimal places, e.g. 1.25124. If no entry is required, select "No entry" for the account titles and enter O for the amounts.) Date Account Titles and Explanation Debit Credit Jan. 1, 2020 (To record sale of building.) Prepare the journal entries to be recorded by Buffalo for the 2020 fiscal year (assuming a December 31 year-end, and that Buffalo follows ASPE). (Credit account titles are automatically indented when the amount is entered. Do not indent manually. Round answers to O decimal places, e.g. 5,275. Round factor values to 5 decimal places, e.g. 1.25124. If no entry is required, select "No entry" for the account titles and enter O for the amounts.) Date Account Titles and Explanation Debit Credit Jan. 1, 2020 (To record sale of building.) (To record inception of lease.) (To record lease payment.) Dec. 31, 2020 (To record depreciation expense.) (To record amortization of deferred gross profit.) (To record interest.) TABLE PV.1 Present Value of 1 (n) periods 2% 21/2% 3% 4% 5% 1 0.98039 0.97561 0.97087 0.96156 0.95238 2 0.96117 0.95181 0.94260 0.92456 0.90703 3 0.94232 0.92860 0.91514 0.88900 0.86384 4 0.92385 0.90595 0.88849 0.85480 0.82270 5 0.90583 0.88385 0.86261 0.82193 0.78353 6 0.88797 0.86230 0.83748 0.79031 0.74622 0.87056 0.84127 0.81309 0.75992 0.71068 7 8 0.85349 0.82075 0.78941 0.73069 0.67684 9 0.83676 0.80073 0.76642 0.70259 0.64461 10 0.82035 0.78120 0.74409 0.67556 0.61391 11 0.80426 0.76214 0.72242 0.64958 0.58468 0.78849 0.74356 0.70138 0.62460 0.55684 12 13 0.77303 0.72542 0.68095 0.60057 0.53032 14 0.75788 0.70773 0.66112 0.57748 0.50507 0.74301 0.69047 0.64186 0.55526 0.48102 15 16 0.72845 0.67362 0.62317 0.53391 0.45811 0.71416 0.65720 0.60502 0.51337 0.43630 17 18 0.70016 0.64117 0.58739 0.49363 0.41552 19 0.68643 0.62553 0.57029 0.47464 0.39573 20 0.67297 0.61027 0.55368 0.45639 0.37689 5% 6% 7% 8% 9% 10% 11 0.95238 0.94340 0.93458 0.92593 0.91743 0.90909 0.90 0.90703 0.89000 0.87344 0.85734 0.84168 0.82645 0.8 0.86384 0.83962 0.81630 0.79383 0.77218 0.75132 0.7: 0.82270 0.79209 0.76290 0.73503 0.70843 0.68301 0.65 0.78353 0.74726 0.71299 0.68058 0.64993 0.62092 0.5 0.74622 0.70496 0.66634 0.63017 0.59627 0.56447 0.5 0.71068 0.66506 0.62275 0.58349 0.54703 0.51316 0.4 0.67684 0.62741 0.58201 0.54027 0.50187 0.46651 0.4 0.64461 0.59190 0.54393 0.50025 0.46043 0.42410 0.39 0.61391 0.55839 0.50835 0.46319 0.42241 0.38554 0.3! 0.58468 0.52679 0.47509 0.42888 0.38753 0.35049 0.3 0.55684 0.49697 0.44401 0.39711 0.35554 0.31863 0.28 0.53032 0.46884 0.41496 0.36770 0.32618 0.28966 0.25 0.50507 0.44230 0.38782 0.34046 0.29925 0.26333 0.2: 0.48102 0.41727 0.36245 0.31524 0.27454 0.23939 0.20 0.45811 0.39365 0.33873 0.29189 0.25187 0.21763 0.18 0.43630 0.37136 0.31657 0.27027 0.23107 0.19785 0.1 0.41552 0.35034 0.29586 0.25025 0.21199 0.17986 0.15 0.39573 0.33051 0.27651 0.23171 0.19449 0.16351 0.13 0.37689 0.31180 0.25842 0.21455 0.17843 0.14864 0.12 8% 9% 10% 11% 12% 15% 58 0.92593 0.91743 0.90909 0.90090 0.89286 0.86957 44 0.85734 0.84168 0.82645 0.81162 0.79719 0.75614 30 0.79383 0.77218 0.75132 0.73119 0.71178 0.65752 90 0.73503 0.70843 0.68301 0.65873 0.63552 0.57175 99 0.68058 0.64993 0.62092 0.59345 0.56743 0.49718 34 0.63017 0.59627 0.56447 0.53464 0.50663 0.43233 75 0.58349 0.54703 0.51316 0.48166 0.45235 0.37594 01 0.54027 0.50187 0.46651 0.43393 0.40388 0.32690 93 0.50025 0.46043 0.42410 0.39092 0.36061 0.28426 35 0.46319 0.42241 0.38554 0.35218 0.32197 0.24719 09 0.42888 0.38753 0.35049 0.31728 0.28748 0.21494 01 0.39711 0.35554 0.31863 0.28584 0.25668 0.18691 96 0.36770 0.32618 0.28966 0.25751 0.22917 0.16253 82 0.34046 0.29925 0.26333 0.23199 0.20462 0.14133 45 0.31524 0.27454 0.23939 0.20900 0.18270 0.12289 73 0.29189 0.25187 0.21763 0.18829 0.16312 0.10687 57 0.27027 0.23107 0.19785 0.16963 0.14564 0.09293 86 0.25025 0.21199 0.17986 0.15282 0.13004 0.08081 51 0.23171 0.19449 0.16351 0.13768 0.11611 0.07027 42 0.21455 0.17843 0.14864 0.12403 0.10367 0.06110 IUDIE A.1 FUTURE VALUE OF 1 (FUTURE VALUE OF A SINGLE SUM) FVF., = (1+1) periods 2% 24% 3% 5% 6% 8% 11% 15% 2 3 4 5 1.02000 1.02500 1.03000 1.04000 1.05000 1.04040 1.05063 1.06090 1.08160 1.10250 1.06121 1.07689 1.09273 1.12486 1.15763 1.08243 1.10381 1.12551 1.16986 1.21551 1.10408 1.13141 1.15927 1.21665 1.27628 1.06000 1.12360 1.19102 1.26248 1.33823 1.08000 1.16640 1.25971 1.36049 1.46933 9% 10% 12% 1.09000 1.10000 1.11000 1.12000 1.18810 1.21000 1.23210 1.25440 1.29503 1.33100 1.36763 1.40493 1.41158 1.46410 1.51807 1.57352 1.53862 1.61051 1.68506 1.76234 1.15000 1.32250 1.52088 1.74901 2.01136 6 7 8 9 10 1.12616 1.15969 1.19405 1.26532 1.34010 1.41852 1.58687 1.67710 1.77156 1.87041 1.97382 1.14869 1.18869 1.22987 1.31593 1.40710 1.50363 171382 1.82804 1.94872 2.07616 2.21068 1.17166 1.21840 1.26677 1.36857 1.47746 1.59385 1.85093 1.99256 2.14359 2.30454 2.47596 1.19509 1.24886 1.30477 1.42331 1.55133 1.68948 1.99900 2.17189 2.35795 2.55803 2.77308 1.21899 1.28008 1.34392 1.48024 1.62889 1.79085 2.15892 2.36736 2.59374 2839423.10585 2.31306 2.66002 3.05902 3.51788 4.04556 11 12 13 14 15 1.24337 1.31209 1.38423 1.53945 1.71034 1.89830 2.33164 2.58043 2.85312 3.15176 3.47855 1.26824 1.34489 1.42576 1.60103 1.79586 201220 251817 2.81267 3.13843 3.49845 3.89598 1.29361 1.37851 1.46853 1.66507 1.88565 2.13293 2.71962 3.06581 3.45227 3.88328 4.36349 1.31948 1.41297 1.51259 1.73168 1.97993 2.26090 2.93719 3.34173 3.79750 4 31044 4.88711 1.34587 1.44830 1.55797 1.80094 2.07893 2.39656 3.17217 3.64248 4.17725 4.78459 5.47357 4.65239 5.35025 6.15279 7.07571 8.13706 16 17 18 19 20 4.71712 21 22 23 24 25 1.37279 1.48451 1.60471 1.87298 2.18287 2.54035 3.42594 3.97031 4.59497 5.31089 6.13039 9.35762 1.40024 1.52162 1.65285 1.94790 2.29202 2.69277 3.70002 4.32763 5.05447 5.89509 6.86604 10.76126 1.42825 1.55966 1.70243 2.02582 2.40662 285434 3.99602 5.55992 6.54355 7.68997 12 37545 1.45681 1.59865 1.75351 2.10685 2.52695 3.02560 4.31570 5.14166 6.11591726334 8.61276 14.23177 1.48595 163862 180611 219112 2.65330 3.20714 4.66096 5.60441 6.72750 8.06231 9.64629 16.36654 1.51567 1.67958 1.86029 2.27877 2.78596 3.39956 5.03383 6.10881 7.40025 8.94917 10.80385 18.82152 1.54598 1.72157 191610 2.36992 2.92526 3.60354 5.43654 6.65860 8.14028 9.93357 12.10031 21.64475 1.57690 1.76461 1.97359 2.46472 3.07152 3.81975 5.87146 7.25787 8.95430 11.02627 13.55235 24.89146 1.60844 1.80873 2.03279 2.56330 3.22510 4.04893 6.34118 7.91108 9.84973 12.23916 15.17863 28.62518 1.64061 1.85394 2.09378 2.66584 3.38635 4.29187 6.84847 8.62308 10.83471 13.58546 17.00000 32.91895 1.67342 1.90029 2.15659 2.77247 3.55567 4.54938 7.39635 9,39916 11.91818 15.07986 19.04007 37.85680 1.70689 1.94780 2.22129 2.88337 3.73346 482235 7.98806 10.24508 13.10999 16.73865 21.32488 43.53532 1.74102 1.99650 2.28793 2.99870 3.92013 5.11169 8.62711 11.16714 14.42099 18.57990 23.88387 50.06561 1.77584 2.04641 2.35657 3.11865 4.11614 5.41839 9.31727 12 1721B 15.86309 20.62369 26.74993 57.57545 1.81136 2.09757 2.42726 3.24340 4.32194 5.74349 10.06266 13.26768 17.44940 2289230 29.95992 66 21177 26 27 28 29 30 31 32 33 34 35 1.84759 2.15001 2.50008 3.37313 4.53804 6.08810 10.86767 14.46177 19.19434 25.41045 33.55511 76.14354 1.88454 2.20376 2.57508 3.50806 4.76494 6.45339 11.73708 15.76333 21.11378 28.20560 37.58173 87.56507 1.92223 2.25885 2.65234 3.64838 5.003196.84059 12.67605 17.18203 23.22515 31.30821 42.09153 100.69983 1.96068 2.31532 2.73191 3.79432 5.25335 7.25103 13.69013 18.72841 25.54767 34.75212 47.14252 115.80480 1.99989 2.37321 2.81386 3.94609 5.51602 7.68609 14.78534 20.41397 28.10244 38.57485 52.79962 133.17552 2.03989 2.43254 2.88928 4.10393 5.79182 8.14725 15.96817 22.25123 30.91268 4281808 59.13557 153.15185 2,08069 2.49335 2.98523 4.26809 6,08141 8.63609 17.24563 24.25384 34.00395 47.52807 66.23184 176.12463 2.12230 2.55568 3.07478 4.43881 6.38548 9.15425 18.62528 26.43668 37.40434 52.75616 74.17966 202.54332 2.16474 2.61957 3.16703 4.61637 6.70475 9.70351 20.11530 28.81598 41.14479 58.55934 83.08122 232.92482 2.20804 2.68506 3.26204 4.80102 7.03999 10.28572 21.72452 31.40942 45.25926 65.00087 93.05097 267 86355 36 37 38 39 40 Table A.2 PRESENT VALUE OF 1 (PRESENT VALUE OF A SINGLE SUM) 1 PVF.,= = (1+1) (1+i) In) periods 2% 21% 3% 4% 5% 6% 8% 9% 10% 11% 12% 15% 1 2 3 4 5 98039 96117 94232 92385 90583 97561 95181 92860 50595 88385 97087 94260 91514 88849 86261 96156 92456 88900 85480 82193 95238 90703 86384 82270 78353 94340 89000 83962 79209 74726 92593 85734 79383 73503 .91743 84168 77218 70843 64993 90090 81162 73119 65873 59345 89286 79719 71178 63552 56743 86957 75614 65752 57175 49718 68058 90909 82645 175132 68301 62092 56447 .51316 46651 42410 38554 59627 53464 43233 54703 48166 37594 7 8 9 10 88797 87056 85349 83676 82035 86230 84127 82075 80073 78120 83748 .81309 78941 76642 .74409 .79031 .75992 73069 70259 .67556 .74622 .71068 67684 64461 .61391 70496 66506 62741 59190 55839 63017 58349 54027 50025 46319 43393 50187 46043 42241 50663 45235 40388 36061 32197 39092 32690 28426 24719 35218 11 12 13 14 15 80426 .78849 77303 75788 74301 76214 .74356 72542 70773 .69047 .72242 .70138 .68095 66112 .64186 64958 .62460 60057 57748 55526 58468 55684 53032 50507 48102 52679 49697 46884 44230 41727 42888 39711 36770 34046 31524 38753 35554 32618 29925 27454 35049 31863 28966 26333 23939 31728 28584 25751 23199 20900 28748 25668 22917 20462 18270 21494 .18691 16253 14133 12289 16 17 18 19 20 .72845 71416 70016 68643 67297 67362 65720 64117 62553 61027 .62317 .60502 58739 57029 55368 53391 51337 49363 47464 45639 45811 43630 41552 39573 39365 37136 35034 33051 31180 29189 27027 25025 23171 21455 25187 23107 21199 19449 .17843 21763 19785 17986 16351 .14864 18829 16963 15282 13768 12403 .16312 14564 13004 .11611 10367 10687 09293 OBO81 .07027 .06110 37689 09256 08264 21 22 23 24 25 65978 64684 .63416 62172 60953 59539 58086 56670 55288 53939 53755 52189 50669 49193 47761 43883 42196 40573 39012 37512 35894 34185 32557 31007 29530 29416 27751 26180 24698 23300 .19866 18394 .17032 15770 14602 16370 15018 13778 12641 11597 13513 .12285 11168 10153 09230 11174 10067 09069 08170 07361 07379 06588 05313 .04620 04017 03493 03038 05882 26 27 28 a 59758 58586 57437 56311 52623 51340 50088 ARREA 46369 45019 43708 A235 36069 34682 33348 26 28124 26785 25509 1400 21981 20737 19563 TAAS 13520 12519 11591 .10639 09761 08955 NAD1 08391 07628 06934 1634 06631 05974 05382 MARO 05252 04689 04187 22 .02642 02297 .01997 1 Table A.2 PRESENT VALUE OF 1 (PRESENT VALUE OF A SINGLE SUM) PVF..- 2% 21% 3% 5% 6% 8% 9% 10% 11% 12% 15% (n) periods 1 2 3 98039 96117 94232 92385 90583 97561 95181 92860 90595 88385 97087 94260 91514 96156 92456 88900 95238 90703 86384 82270 94340 89000 83962 79209 .74726 92593 85734 79383 .90909 82645 75132 68301 62092 90090 81162 .73119 65873 59345 89286 79719 .71178 63552 56743 86957 75614 65752 57175 49718 88849 86261 73503 85480 82193 5 78353 68058 91743 84168 .77218 70843 64993 59627 54703 50187 46043 42241 86230 6 7 8 88797 87056 85349 83676 82035 84127 82075 80073 78120 83748 81309 78941 76642 74409 79031 75992 .73069 70259 67556 74622 .71068 .67684 64461 61391 70496 66506 62741 59190 55839 63017 58349 54027 50025 46319 56447 51316 46651 42410 38554 53464 48166 43393 39092 35218 50663 45235 40388 36061 32197 43233 37594 32690 28426 24719 10 11 12 13 14 15 80426 .78849 77303 .75788 .74301 .76214 .74356 72542 70773 69047 .72242 70138 68095 66112 64186 64958 62460 .60057 57748 55526 .58468 55684 .53032 50507 48102 52679 49697 46884 44230 41727 42888 39711 36770 34046 31524 38753 35554 32618 29925 27454 35049 31863 28966 26333 23939 31728 28584 25751 23199 20900 28748 25668 22917 20462 18270 21494 18691 16253 14133 12289 16 17 18 19 20 .72845 .71416 70016 68643 67297 67362 65720 64117 62317 .60502 58739 57029 55368 53391 51337 49363 47464 45639 45811 43630 .41552 39573 37689 25187 23107 21199 19449 .17843 21763 .19785 .17986 16351 14864 .18829 .16963 .15282 13768 12403 16312 14564 13004 10687 09293 08081 62553 11611 10367 07027 06110 35894 29189 27027 25025 23171 21455 19866 18394 17032 15770 14602 09256 21 22 23 24 25 61027 59539 58086 56670 55288 53939 65978 64684 63416 62172 60953 53755 52189 50669 49193 47761 46369 45019 43708 43883 42196 40573 39012 37512 39365 37136 35034 33051 31180 29416 27751 26180 24698 23300 21981 20737 19563 34185 32557 31007 29530 16370 .15018 13778 .12641 13513 .12285 11168 10153 09230 08264 07379 06588 05882 05313 04620 04017 03493 03038 11597 .11174 10067 09069 08170 07361 .06631 05974 05382 04849 04368 .10639 26 27 28 29 30 59758 58586 57437 56311 55207 52623 51340 50088 48866 36069 34682 33348 32065 .28124 26785 -25509 24295 23138 13520 12519 11591 09761 08955 08391 07628 06934 06304 ,05731 05252 04689 04187 03738 03338 02642 02297 01997 42435 18456 10733 08216 01737 47674 41199 30832 17411 09938 07537 01510 31 32 33 34 35 54125 53063 52023 51003 46511 45377 44270 43191 39999 38834 37703 36604 35538 22036 20987 .19987 16425 15496 14619 13791 13011 09202 08520 07889 07305 06763 06915 06344 05820 05340 03935 03545 03194 02878 02980 02661 02376 01313 .01142 00993 00864 19035 02121 50003 42137 18129 04899 02592 01894 00751 29546 28506 27409 26355 25342 24367 23430 22529 21662 20829 .05210 .04736 04306 03914 03558 03235 02941 02674 02430 02210 01691 36 37 38 39 40 49022 48061 47119 46195 45289 41109 40107 39128 38174 37243 34503 33498 32523 31575 30656 .17266 .16444 .15661 14915 .14205 12274 11579 10924 10306 09722 06262 05799 05369 04971 04603 04494 04123 03783 03470 03184 02335 02104 01896 01708 01538 01510 01348 01204 01075 00653 00568 00494 00429 00373 Table A.3 FUTURE VALUE OF AN ORDINARY ANNUITY OF 1 FVF-OA, (1+1)-1 periods 6% 8% 9 10% 12% 15% 1 2 3 4 5 23 242% 3% 5% 1.00000 100000 1.00000 1.00000 1.00000 202000 2.02500 2.03000 2.04000 2.05000 3.06040 3.07563 3.09090 3.12160 3,15250 4.12161 4.15252 4.18363 4.24646 4.31013 5.20404 5.25633 5.30914 5.41632 5.52563 1.00000 206000 3.18360 4.37462 5.63709 1.00000 2.08000 3.24640 4.50611 5.86660 1.00000 2.09000 3.27810 4.57313 5.98471 1.00000 2.10000 3.31000 4.64100 6.10510 11% 1.00000 2.11000 3.34210 4.70973 6.22780 1.00000 212000 3.37440 4.77933 6.35285 1.00000 2.15000 3.47250 4.99338 6.74238 6 7 8 9 10 6.30812 6.38774 6.46841 6.63298 6.80191 6.97532 7.33592 7.52334 7.71561 7.91286 8.11519 7.43428 7.54743 7.66246 7.89829 8.14201 8.39384 8.92280 9.20044 9.48717 9.78327 10.08901 8.58297 8.73612 8.89234 9.21423 9.54911 9.89747 10.63663 11.02847 11.43589 11.85943 12.29969 9.75463 9.95452 10.15911 10.58280 11.02656 11.49132 12.48756 13.02104 13.57948 14. 16397 14.77566 10.94972 11.20338 11.46338 12.00611 12.57789 13.18079 14.48656 15.19293 15.93743 16.72201 1754874 8.75374 11.06680 13.72682 16.78584 20.30372 11 12 13 14 15 12.16872 12.48347 12.80780 13.48635 14,20679 14.97164 16.64549 17.56029 18.53117 19.56143 2065458 24.34928 13.41209 13.79555 14.19203 15.02581 15.91713 16.86994 18.97713 20.14072 21.38428 22.71319 24.13313 29.00167 14.68033 15.14044 15.61779 16.62684 17.71298 18.88214 21.49530 22.95339 24.52271 26.21164 28.02911 34,35192 15.97394 16,51895 17.08632 1829191 19,59863 21.01507 24.21492 26.01919 27 97498 30.09492 32.39260 40.50471 17.29342 17.93193 18.59891 20.02359 21.57856 23.27597 27.15211 29.36092 31.77248 34.40536 37.27972 47.58041 16 18.63929 19.38022 20.15688 21.82453 23.65749 25.67253 30.32428 33.00340 35.94973 39.18995 42.75328 55.71747 17 20.01207 20.86473 21.76159 23.69751 25.84037 28.21288 33.75023 36.97371 40.54470 44.50084 48.88367 65.07509 18 21.41231 22.38635 23.41444 25.6454128.13238 30.90565 37.45024 41.30134 45.59917 50.39593 55.74972 75.83636 19 22.84056 23.94601 25.11687 27.67123 30.53900 33.75999 41.44626 46.01846 51.15909 56.93949 63.49968 88.21181 20 24.29737 25,54466 26,87037 29.77808 33.06595 36.78559 45.76196 51.16012 57.27500 64.20283 72.05244 102.44358 21 22 23 24 25 25.78332 27.18327 28,67649 31.96920 35.71925 39.99273 50.42292 56.76453 64.00250 72 26514 81.69874 118.81012 27 29898 28.86286 30.53678 34 24797 38.50521 43.39229 55.45676 62.87334 71.40275 81.21431 92.50258 137.63164 28.84496 30.58443 32.45288 36.61789 41.43048 46.99583 60.89330 69.53194 79.54302 91.14788 104.60289159.27638 30.42186 32.34904 34.42647 39.08260 44.50200 50.81558 66.76476 76.78981 88.49733 102.17415 118.15524 184.16784 32.03030 34. 15776 36.45926 41.64591 47.72710 54.86451 73.10594 84.70090 98.34706 114.41331 133.33387 212.79302 A MAREA MAX ERE ENES 300 101 102 103 SMART Table A.3 FUTURE VALUE OF AN ORDINARY ANNUITY OF 1 (1+1)-1 FVF-OA. in periods 25 24% 3% 5% 15% 1 2 3 4 5 1.00000 1.00000 1.00000 1.00000 1.00000 2.02000 2.02500 2,03000 2.04000 2.05000 3.06040 3.07563 3.09090 3.12160 3.15250 4.12161 4.15252 4.18363 4.24646 4.31013 5.20404 5.25633 5.30914 5.41632 5.52563 6% 8% 9% 10% 11% 1.00000 1.00000 1.00000 1.00000 1.00000 206000 2.08000 2.09000 2.10000 2.11000 3.18360 3.24640 3.27810 3.31000 3.34210 437462 4.50611 4.57313 4.64100 4.70973 5.637095.86660 5.98471 6.10510 622780 12% 1.00000 2 12000 3.37440 4.77933 6.35285 1.00000 2.15000 3.47250 4.99338 6.74238 6 7 8 9 10 6.30812 6.38774 6.46841 6.63298 6.801916.97532 7.33592 7.52334 7.71561 7.91286 8.11519 8.75374 7.43428 7.54743 766246 7.898298.14201 8.39384 8.922809.20044 9.48717 9.78327 10.08901 11.06680 8.58297 8.73612 8.89234 9.21423 9.54911 9.89747 1063663 11.02847 11.43589 11.85943 12.29969 13.72682 9.75463 9.95452 10.15911 10.58280 11.02656 11.49132 12,48756 13.02104 13.57948 14.16397 14.77566 16.78584 10.94972 11.20338 11.46338 12.00611 12.57789 13.18079 14.48656 15.19293 15.93743 16.72201 17.54874 20.30372 12.16872 12.48347 12.80780 13.48635 14.20679 14.97164 16.64549 17.56029 18.53117 19.56143 20.65458 24,34928 13.41209 13.79555 14.19203 15.02581 15.91713 16.86994 18.97713 20.14072 21.38428 22.71319 24.13313 29.00167 14.68033 15.14044 15.61779 16.62684 17.71298 18.88214 21.49530 22.95339 24.52271 26.21164 28.02911 34.35192 15.97394 16,51895 17.08632 18.29191 19.59863 21.01507 24.21492 26.01919 27.97498 30.09492 32.39260 40.50471 17.29342 17.93193 18.59891 20.02359 21.57856 23.27597 27.15211 29.36092 31.77248 34 40536 37.27972 47.58041 11 12 13 14 15 16 17 18 19 20 18.63929 19.38022 20.15688 2182453 23.65749 25.67253 30.32428 33.00340 35.94973 39.18995 42.75328 55.71747 20.01207 20.86473 21.76159 23.69751 25.84037 28.21288 33.7502336.9737140.54470 44 50084 48.88367 65,07509 21.41231 22.38635 23.41444 25.64541 28.13238 30.90565 37.45024 41.30134 45.59917 50.39593 55.7497275.83636 22.84056 23.94601 25.11687 27.67123 30.53900 33.75999 41.44626 46.01846 51.1590956,93949 63.43968 88.21181 24.29737 25.54466 26.87037 29.77808 33.06595 36.78559 45.76196 51.16012 57 27500 64.20283 72.05244 102.44358 21 22 23 24 25 25.78332 27.18327 28.67649 31.96920 35.71925 39.99273 50.42292 56.76453 64.00250 72 26514 81.69874 118.81012 27.29898 28.86286 30.53678 34 24797 38.50521 43.3922955.45676 62.87334 71.40275 81.21431 92.50258 137.63164 28.84496 30.58443 32.45288 36.61789 41.43048 46.99583 60.89330 69.53194 79.54302 91.14788 104 60289 159.27638 30.42186 32.34904 34.42647 39.08260 44,50200 50.81558 66.76476 76.7898188.49733 102.17415 118.15524 184.16784 32.03030 34. 15776 36.45926 41.64591 47.72710 54.86451 73.10594 84.70090 98.34706 114.41331 133.33387 212.79302 26 27 28 29 30 33.67091 36.01171 38.55304 44.31174 51.11345 59.15638 79.9544293.32398 109.18177 127.99877 150.33393 245.71197 35.34432 37.91200 40.70963 47.08421 54.66913 63.70577 87.35077 102.72314 121.09994 143.07854 169.37401 283.56877 37.05121 39.85990 42.93092 49.96758 58.40258 68.52811 95.33883 112.96822 134 20994 159.81729 190.69889 327.10408 38.79223 41.85630 45.21885 52.96629 62.32271 73.63980 103.96594 124.13536 148.63093 178.39719 214.58275 377.16969 40.56808 43.90270 47.57542 5608494 66.43885 79.05819 113.28321 136.30754 164.49402 199.02088 241.33268 434.74515 31 32 33 34 35 42.37944 46.00027 50.00268 59 32834 70.76079 84 80168 123.34587 149.57522 181.94343 221.91317 271.29261 500.95692 44.22703 48.15028 52.50276 62.70147 75.29883 90.89978 134,21354 164.03699 201.13777 247,32362 304 84772 577.10046 46.11157 50.35403 55.07784 66.20953 80,06377 97.34316 145.95062 179.80032 22225154 275,52922 342.42945 644.66553 48.03380 52.61289 57.73018 69.85791 85.06696 104.18376 158.62667 196.98234 245.47670 30683744 384.52098 765,36535 49.99448 54 92821 60.46208 73.65222 90.32031 111.43478 172.31680 215.71076 271.02437 341 58955 431.66350 881.17016 36 37 38 39 40 51.99437 57 30141 63.27594 77.59831 95.83632 119.12087 187.10215 236.12472 299.12681 380.16441 484.46312 1014.34568 54.03425 59.73395 66.17422 81.70225 101.62814 127 26812 203.07032 258 37595 330.03949 422.98249 54359869 1167.49753 56,11494 62 22730 69.15945 85.97034 107.70955 135.90421 220.31595 282.62978 364 04343 470 51056 609 83053 1343,62216 58.23724 64.78298 72.23423 90.40915 114,09502 145.05846 238.94122 309.06646 401.44778 523.26673 684.01020 1546.16549 60.40198 67 40255 75.40126 95.02552 120.79977 154.76197 259.05652 337.88245 442.59256 58182607 767 09142 1779.09031 Table A.4 PRESENT VALUE OF AN ORDINARY ANNUITY OF 1 PVF-04- periods 1 2 3 4 5 6 2 8 9 10 2% 20 3% 49 5% 6% 8% 9% 10% 11% 12% 15% 98039 97561 97087 96154 95238 .94340 92593 91743 90909 .90090 .89286 .86957 1.94156 1.92742 1.91347 1.88609 1.85941 1.83339 1.78326 1.75911 1.73554 1.71252 1.69005 1.62571 2.88388 2.85602 2,82861 2.77509 2.72325 2.67301 2.57710 2.53130 2.48685 2.44371 2.40183 2.28323 3.80773 3.76197 3.71710 3.62990 3.54595 3.46511 3.31213 3.23972 3.16986 3.10245 3.03735 2.85498 4.71346 4.64583 4.57971 4.45182 4.32948 421236 3.99271 3.88965 3.79079 3.69590 3.60478 3.35216 5.60143 5.50813 5.41719 5.24214 5.07569 4.91732 4.62288 4.48592 4.35526 4.23054 4.11141 3.78448 6.47199 6.34939 6.23028 6.00205 5.78637 5.58238 5.20637 5.03295 4.86842 4.71220 4,56376 4.16042 7.32548 7.17014 7.01969 6.73274 6.46321 6.20979 5.74664 5.53482 5.33493 5.14612 4.96764 4.48732 8.16224 7.97087 7.78611 7.435337.10782 6.80169 6.24689 5.99525 5.75902 5.53705 5.32825 4.77158 8.98259 8.75206 8.53020 8.11090 7.72173 7.360096.7100B 6.41766 6.14457 5.88923 5.650225.01877 9.78685 9.51421 9.25262 8.76048 8.30641 7.88687 7.13896 6.80519 6.49506 6.20652 5.93770 5.23371 10.57534 10.25776 9.95400 9.38507 8.86325 8.38384 7.53608 7.16073 6.81369 6.49236 6.19437 5.42062 11.34837 10.98319 10.63496 9.98565 9.39357 8.85268 7.90378 7.48690 7.10336 6.74987 6.42355 5.58315 12.10625 11.69091 11.29607 10.56312 9.89864 9.29498 8.24424 7.78615 7.36669 6.98187 6.62817 5.72448 12.84926 12.38138 11.93794 11.11839 10.37966 9.71225 8.55948 8.06069 7.60608 7.19087 6.81086 5.84737 11 12 13 14 15 16 17 18 19 20 13.57771 13.05500 12.56110 11.65230 10,83777 10.10590 8.85137 8.31256 7.82371 7.37916 6.97399 5.95424 14.29187 13.71220 13.16612 12.16567 11.27407 10.47726 9.12164 8.54363 8.02155 7.54879 7.11963 6.04716 14.99203 14.35336 13.75351 12.65930 11.68959 10.82760 9.37189 8.75563 8.20141 7.701627.24967 6.12797 15.67846 14.97889 14.32380 13.13394 1208532 11.15812 9.60360 8.95012 8.36492 7.83929 7.36578 6.19823 16.35143 15,58916 14.87747 13.59033 12.46221 11.46992 9.81815 9.12855 8,51356 7.96333 7.46944 6.25933 17.01121 16.18455 15.41502 14.02916 1282115 11.76408 10.01680 9.29224 8.64869 8.07507 7.56200 6.31246 17.65805 16.76541 15.93692 14.45112 13.16800 12.04158 10.20074 9.44243 8.77154 8.17574 7.64465 6.35866 18.29220 17.33211 16.44361 14.85684 13.48857 12.30338 10.37106 9,58021 8.88322 8.26643 7.71843 6.39884 18.91393 17.88499 16.93554 15.24696 13.79864 12.55036 10.52876 9.70661 8.98474 8.34814 7.78432 6.43377 19.52346 18.42438 17.41315 15.62208 14.09394 12.78336 10.67478 9.82258 9.07704 8.42174 7.84314 6.46415 21 22 23 24 25 Table A.4 PRESENT VALUE OF AN ORDINARY ANNUITY OF 1 PVF-OA, (1+1) i periods 6% 10% 115 1 2 3 4 5 2% 29% 98039 .97561 1.94156 1.92742 2.88388 285602 3.80773 3.76197 4.71346 4.64583 3% 4% 5% .97087 96154 95238 1.91347188609 1.85941 2.82861 2.77509 2.72325 3.71710 3.62990 3.54595 4.57971 4.45182 4.32948 94340 1.83339 2.67301 3.46511 4.21236 8% 9% 12% 15% 92593 91743 90909 9009089286 86957 1.78326 1.75911 1.73554 1.71252 1.69005 1.62571 2.57710 2.53130 2.48685 2.44371 2.40183 2.28323 3.31213 3.23972 3.16986 3.10245 3.03735 2.85498 3.99271 3.88965 3.79079 3.69590 3.60478 3.35216 6 7 8 9 10 5,60143 6.47199 7.32548 8.16224 8.98259 5,50813 6.34939 7.17014 7.97087 8.75206 5.41719 5.24214 5.07569 6.23028 6.00205 5.78637 7.01969 6.73274 6.46321 7.78611 7.43533 7.10782 8.53020 8.11090 7.72173 4.91732 4,62288 4.48592 4.35526 4.23054 4.11141 3.78448 5.58238 5.20637 5,03295 4.86842 4.71220 4.56376 4.16042 6.20979 5.74664 5.53482 5.33493 5.14612 4.96764 4.48732 6.80169 6.24689 5.99525 5.75902 5.53705 5.32825 4.77158 7.360096.71008 6.41766 6.14457 5.89923 5.650225.01877 11 12 13 14 15 9.78685 9.51421 9.25262 8.76048 8.30641 10.57534 10.25776 9.95400 9.38507 8.86325 11.34837 10.98319 10.63496 9.98565 9.39357 12.10625 11.69091 11.29607 10.56312 9.89864 12.84926 12.38138 11.93794 11.11839 10.37966 7.88687 7.13896 6.80519 6.49506 6.20652 5.93770 5.23371 8.38384753608 7.16073 6.81369 6.49236 6.19437 5.42062 8.85268 7.90378 7486907.10336 6.74987 6.42355 5.58315 9.294988.24424 7.78615 7.36669 6.98187 6.62817 5.72448 9.71225 8.55948 8.06069 760608 7.19087 6.81086 5.84737 16 17 18 19 20 13.57771 13.05500 12.56110 11.65230 10.83777 10.10590 8.85137 8.31256 782371 7.37916 6.97399 5.95424 14.29187 13.71220 13.16612 12.16567 11.27407 10.47726 9.12164 8.54363 8.02155 7.54879 7.11963 6.04716 14.99203 14.35336 13.75351 12.65930 11.68959 10.82760 9.37189 8.75563 8.20141 7.70162 7.24967 6.12797 15.67846 14.97889 14.32380 13.13394 12.08532 11.15812 9.60360 8.95012 8.36492 783929 736578 6.19823 16.35143 15,58916 14.87747 13.59033 12.46221 11.469929.81815 9.12855 8.51356 7.96333 746944 6.25933 17.01121 16.18455 15.41502 14.02916 12.82115 11.76408 10.01680 9.29224 8.64869 8.07507 7.56200 6.31246 17.65805 16.76541 15.93692 14.45112 13.16800 12.04158 10.20074 9.44243 8.77154 8.175747.64465 6.35866 18.29220 17.33211 16.44361 14.85684 13.48857 12.30338 10.37106 9.58021 8.88322 8.26643 7.71843 5.39884 18.91393 17.88499 16.93554 15.24696 13.79864 12.55036 10.52876 9.70661 8.98474 8.34814 7.78432 6.43377 19.52346 18.42438 17.41315 15.62208 14.09394 12.78336 10.67478 9.82258 9.07704 8.42174 7.84314 6.46415 21 22 23 24 25 26 27 28 29 30 20.12104 18.95061 17.87684 15.98277 14.37519 13.00317 10.80998 9.92897 9.16095 8.48806 7.89566 6.49056 20.70690 19.46401 18.32703 16.32959 14.64303 13.21053 10.93516 10.02658 9.23722 8.45780 7.94255 6.51353 21.28127 19.96489 18.76411 16.66306 14.89813 13.40616 11.05108 10.11613 9.30657 8.60162 7.98442 6.53351 21.84438 20.45355 19.18845 16.98371 15.14107 13.59072 11.15841 10.19828 9.36961 8.65011 8.02181 6.55088 22.39646 20.93029 19.60044 17.29203 15.37245 13.76483 11.25778 10.27365 9,42691 8.69379 805518 6,56598 22.93770 21.39541 20.00043 17.58849 15.59281 13.92909 11.34980 10.34280 9.47901 8.73315 8.08499 6.57911 23,46833 21.84918 20.38877 1787355 15,80268 14.08404 11.43500 10.40624 9.52638 8.76860 8.11159 6.59053 23.98956 22.29188 20.76579 18.14765 16.00255 14.23023 11.51389 10.46444 9.56943 8.80054 8.13535 6.60046 24.49859 22.72379 21.13184 18.41120 16.19290 14.36814 11.58693 10.51784 9.60858 8.82932 8.15656 6.60910 24.99862 23.14516 21.48722 18.66461 16.37419 14.49825 11.65457 10.56682 9.64416 8.85524 8.17550 6.61661 31 32 33 34 35 36 37 38 39 40 25.48884 23.55625 21.83225 18.90828 16.54685 14.62099 11.71719 10.61176 9.67651 8.87859 8.19241 6.62314 25.96945 23.95732 22.16724 19.14258 16.71129 14.73678 11.77518 10.65299 9.70592 8.89963 8.20751 6.62882 26.44064 24.34860 22.49246 19.36786 16,86789 14.84602 11.82887 10.69082 9.73265 8.91859 8.22099 6,63375 26.90259 24.73034 22.80822 19.58448 17.01704 14.94907 11.87858 10.72552 9.75697 8.93567 8.23303 6.63805 27.35548 25.10278 23.11477 19.79277 17.15909 15.04630 11.92461 10.75736 9.77905 8.95105 8.24378 6.64178 Table A.5 PRESENT VALUE OF AN ANNUITY DUE OF 1 1- PVF - AD-10 i in) periods 6% 8% 9% 10% 11% 12% 15% 1 2 3 4 5 2% 24 3% 1.00000 1.00000 1.00000 1.00000 1.00000 1.98039 1.97561 1.97087 1.96154 1.95238 2.94156 2.92742 2.91347 2.88609 2.85941 3.88388 3.85602 3.82861 3.77509 3.72325 4.76197 4.71710 4.62990 4.54595 5.71346 5.64583 5.57971 5.45182 5.32948 6,60143 6.50813 6.41719 6.24214 6.07569 7.47199 7.34939 7.23028 7.00205 6.78637 8.32548 8.17014 8.01969 7.73274 7.46321 9.16224 8.97087 8.78611 8.43533 8.10782 1.00000 1.94340 283339 3.67301 4.46511 4.80773 1.00000 1.00000 1.00000 100000 1.00000 1.00000 1.92593 1.91743 1.90909 1.90090 1.89286 1.86957 2.78326 2.75911 2.73554 2.71252 269005 2.62571 3.57710 3.53130 3.48685 3.44371 3.40183 3.28323 4.31213 4.23972 4.16986 4.10245 4.03735 3.85498 4.99271 4.88965 4.79079 4.69590 4.60478 4.35216 5.62288 5.48592 5.35526 5.23054 5.11141 4.78448 6.20637 6.03295 586842 5.71220 5.56376 5.16042 6.74664 6.53482 6.33493 6.14612 5.96764 5.48732 7.24689 6.99525 6.75902 6.53705 6.32825 5.77158 ON 6 7 8 9 10 521236 5.91732 6.58238 7.20979 7.80169 11 12 13 14 15 9.98259 9.75206 9.53020 9.11090 8.72173 8.36009 10.78685 10.51421 10.25262 9.76048 9.30641 8.89687 11.57534 11.25776 10.95400 10.38507 9.86325 9.38384 12.34837 11.98319 11.63496 10.98565 10.39357 9.85268 13.10625 12.69091 12 29607 11.56312 10.89864 10.29498 7.71008 7.41766 7.14457 6.88923 6.65022 601877 8.13896 7.80519 7.49506 7.20652 6.93770 6.23371 8.53608 8.16073781369 7.49236 7.19437 6.42062 8.90378 8.48690 8.10336 7.74987 7.42355 6.58315 9.24424 8.78615 9.36669 7.98187 7.62817 6.72448 HHHHS BnB9%88888% 16 17 18 19 20 13.84926 13.38138 12 93794 1211839 11.37966 10.71225 9.55948 9.060698.60608 8.19087 7.81086 6.84737 14.57771 14.05500 13.56110 12.65230 11.83777 11.10590 9.85137 9.31256 8.82371 8.37916 7.97399 6.95424 15.29187 14.71220 14.16612 13.16567 12.27407 1147726 10.12164 9.54363 9.02155 8.54879 8.11963 7.04716 15.99203 15.35336 14.75351 13.65930 12.68959 11.82760 10.37189 9.75563 9.20141 8.70162 8.24967 7.12797 16.67846 15.97889 15.32380 14.13394 13.08532 12.15812 10.60360 9.95012 9.36492 8.83929 8.36578 7.19823 21 22 23 24 25 17.35143 16.58916 15.87747 14.59033 13.46221 12.46992 10.81815 10.12855 9.51356 8.96333 8.46944 7.25933 18.0112117.18455 16.41502 15.02916 13.82115 12.76408 11.01680 10.29224 9.64869 9.07507 8.56200 7.31246 18.65805 17.76541 16.93692 15.45112 14.16300 13.04158 11.20074 10.44243 9.77154 9.17574 8.64465 7.35866 19.29220 18.33211 17.44361 15.85684 14.48857 13.30338 11.37106 10.58021 9.88322 9.26643 8.71843 7.39884 19.91393 18.88499 17.93554 16 24696 14.79864 13.55036 11.52876 10.70661 9.98474 9.34814 8.78432 743377 26 12 20.52346 19.42438 18.41315 16.62208 15.09394 13.78336 11.67478 10.82258 10.07704 9.42174 8.84314 746415 1IA AGENES TOE 197 SENA TON VA00 SATEN PRESENT VALUE OF AN ORDINARY ANNUITY OF 1 PVF-04,- (1+1) 1 97087 (n) periods 1 2 3 4 5 90909 6 7 8 9 10 2% 24% 3% 4% 5% 6% 8% 9% 10% 11% 12% 15% 98039 97561 96154 95238 94340 92593 91743 90090 89286 86957 1.94156 1.92742 1.91347 1.88609 1.85941 1.83339 1.78326 1.75911 1.73554 1.71252 1.69005 1.62571 2.88388 285602 2.82861 2.77509 2.72325 2.67301 2.57710 2.53130 248685 2.44371 2.40183 2.28323 3.80773 3.76197 3.71710 3.62990 3.54595 3.46511 3.31213 3.23972 3.16986 3.10245 3.03735 2.85498 4.71346 4.64583 4.57971 4.45182 4.32948 4.21236 3.99271 3.88965 3.79079 3.69590 3.60478 3.35216 5.60143 5.50813 5.41719 5.24214 5.07569 4,91732 4.62288 4.48592 4.35526 4.23054 4.11141 3.78448 6.47199 6.34939 6.23028 6.00205 5.78637 5.58238 5.20637 5,03295 4.86842 4.71220 4,56376 4.16042 7.32548 7.170147.01969 6.73274 6.46321 6.20979 5.74664 5.53482 5.33493 5.14612 4.96764 4.48732 8.162247.97087 7.78611 743533 7.10782 6.801696.24689 5.99525 5.75902 5.53705 5.32825 4.77158 8.98259 8.75206 8.53020 8.11090 7.72173 7.360096.71008 6,41766 6.14457 5.88923 5.650225.01877 9.78685 9.51421 9.25262 8.76048 8.30641 7.88687 7.13896 6.80519 6.49506 6.20652 5.93770 5.23371 10.57534 10.25776 9.95400 9.38507 8.863258.38384 7,53608 7.16073 6.81369 6.49236 6.19437 5.42062 11.34837 10.98319 10.63496 9.98565 9.39357 8.85268 790378748690 7.10336 6.74987 6.42355 5.58315 12.10625 11.69091 11.29607 10.56312 9.89864 9.29498 8.24424 7.78615 7.36669 6.98187 6.62817 5.72448 12.84926 12 38138 11.93794 11.11839 10.37966 9.71225 8.55948 8.06069 7,60608 7.19087 6.81086 5.84737 11 12 13 15 16 17 18 19 20 13.57771 13.05500 12.56110 11.65230 10.83777 10.10590 8.85137 8.312567.82371 7.37916 6.97399 5.95424 14,29187 13.71220 13.16612 12.16567 11.27407 10.47726 9.12164 8.54363 8.02155 7.54879 7.11963 6.04716 14.99203 14.35336 13.75351 12.65930 11.68959 10.82760 9.37189 8.75563 8.20141 7.70162 7.24967 6.12797 15.67846 14 97889 14,32380 13.13394 12.08532 11.15812 9.60360 8.95012 8.36492 783929 736578 6.19823 16.35143 15.58916 14.87747 13.59033 12.46221 11.46992 9.81815 9.12855 8.51356 7.96333 7.46944 6.25933 21 22 23 24 25 17.01121 16.18455 15.41502 14.02916 12.82115 11.76408 10.01680 9.29224 8.64869 8.07507 7.56200 6.31246 17.65805 16.76541 15.93692 14.45112 13.16800 12.04158 10.20074 9.44243 8.77154 8.17574 764465 6.35866 18.29220 17.33211 16.44361 14.85684 13.48857 12.30338 10.37106 9,58021 8.88322 8.26643 7.71843 6.39884 18.91393 1788499 16.93554 15.24696 13.79864 12.55036 10.52876 9.70661 8.98474 8.34814 7.78432 6.43377 19.52346 18.42438 17.41315 15.62208 14.09394 12.78336 10.67478 9.82258 9.07704 8.42174 7.84314 6.46415 26 27 20.12104 18.95061 17.87684 15.98277 14.37519 13.00317 10.80998 9.92897 9.16095 8.48806 7.89566 6.49056 20.70690 19.46401 18.32703 16.32959 14.64303 13.21053 10.93516 10.02658 9.23722 8.45780 7.94255 6.51353 21.28127 19.96489 18.76411 16.66306 14.89813 13.40616 11.05108 10.11613 9.30657 8.60162 7.98442 6.53351 21.84438 20.45355 19.18845 16.98371 15.14107 13.59072 11.15841 10.19828 9.36961 8.65011 8.02181 6.55088 22.39646 20.93029 19.60044 17.29203 15.37245 13.76483 11.25778 10.27365 9.42691 8.69379 8.05518 6,56598 29 30 31 32 33 34 35 22.93770 21.39541 20.00043 17.58849 15.59281 13.92909 11.34980 10.34280 9.47901 8.73315 8.08499 6.57911 23.46833 21.84918 20.38877 17.87355 15,80268 14.08404 11.43500 10.40624 9.52638 8.76860 8.11159 6.59053 23.98856 22.29189 20.76579 18. 14765 16.00255 14.23023 11.51389 10.46444 9.56943 8.80054 8.13535 6.60046 24.49859 22.72379 21.13184 18.41120 16.19290 14.36814 11.58693 10.51784 9.60858 8.82932 8.15656 6.60910 24.99862 23.14516 21.48722 18.66461 16.37419 14.49825 11.65457 10.56682 9.64416 8.85524 8.17550 6.61661 25.48884 23.55625 21.83225 18.90B28 16.54685 14.62099 11.71719 10.61176 9.67651 8.87859 8.19241 6.62314 25.96945 23.95732 22.16724 19.14258 16.71129 14.73678 11.77518 10.65299 9.70592 8.89963 8.20751 6.62882 26.44064 24 34860 22.49246 19.36786 1686789 14.84602 11.82887 10.69082 9.73265 8.91859 8.22099 6.63375 26.90259 24.73034 22.80822 19.58448 17.01704 14.94907 11.87858 10.72552 9.75697 8.93567 8.23303 6.63805 27.35548 25.10278 23.11477 19.79277 17.15909 15.04630 11.92461 10.75736 9.77905 8.95105 8.24378 6.64178 36 37 38 39 40 Table A.5 PRESENT VALUE OF AN ANNUITY DUE OF 1 PVF-AD-10 (n) periods 2% 20% 3% 5% 6% BX 10% 11% 12% 15% 2 PWN 1.00000 1.98039 2.94156 3.88388 4 80773 1.00000 1.97561 2.92742 3.85602 4.76197 1.00000 1.97087 2.91347 3.82861 4.71710 1.00000 1.00000 1.00000 1.96154 1.95238 1.94340 288609 2.85941 2.83339 3.77509 3.72325 3.67301 4.62990 4.54595 4.46511 1.00000 1.92593 2.78326 3.57710 4.31213 1.00000 100000 100000 1.00000 1.00000 1.91743 1.90909 1.90090 1.89286 1.86957 2.75911 2.73554 2.71252 2.69005 2.62571 3.53130 3.48685 3.44371 3.40183 3.28323 4.23972 4.16986 4.10245 4.03735 3.85498 4 5 6 7 8 9 10 5.71346 6.60143 7.47199 8.32548 9.16224 5.64583 6.50813 7.34939 8.17014 8.97087 5.57971 5.451825.32948 5.21236 4.99271 4.88965 4.79079 4.69590 4.60478 4.35216 6.41719 6.24214 6.07569 5.91732 5.62288 5.48592 5.35526 5.23054 5.11141 4.78448 7.23028 7.00205 6.78637 6.58238 6.20637 6.032955.868425.71220 5.56376 5.16042 801969 7.73274 7.46321 7.20979 6.74664 6.53482 6.33493 6.14612 5.96764 5.48732 8.78611 8.43533 8.10782 7.801697.24689 6.99525 6.75902 6.53705 6.32825 5.77158 11 12 13 14 15 9.98259 9.75206 9.53020 9.11090 8.72173 8.36009 7.71008 741766 7.14457 6.88923 6.65022 6.01877 10.78685 10.51421 10.252629.76048 9.30641 8.88687 8.13896 7.80519 7.49506 7.20652 6.93770 6.23371 11.57534 11.25776 10.95400 10.38507 9.86325 9.38384 8.53608 8.16073 7.81369 7.49236 7.19437 6.42062 12.34837 11.98319 11.63496 10.98565 10.39357 9.85268 8.90378 8.48690 8.10336 7.74987 7.42355 6.58315 13.10625 12.69091 12.29607 11.56312 10.89864 10.29498 9.24424 8.78615 9.36669 7.98187 7.62817 6.72448 16 17 18 19 20 13.84926 13.38138 12.93794 12.11839 11.37966 10.71225 9.55948 9.060698.60608 8.19087 7.81086 6.84737 14.57771 14,05500 13.56110 12.65230 11.83777 11.10590 9.85137 9.31256 8.82371 8.37916 7.97399 6.95424 15.29187 14.71220 14.16612 13.16567 12.27407 11.47726 10.12164 9.54363 9.02155 8.54879 8.11963 7.04716 15.99203 15.35336 14.75351 13.65930 12.68959 11.82760 10.37189 9.75563 9.20141 8.70162 8.24967 7.12797 16.67846 15.97889 15.32380 14.13394 13.08532 12.15812 10.60360 9.95012 9.36492 8.83929 8.36578 7.19823 21 22 23 24 25 17.35143 16.58916 15.87747 14.59033 13.46221 12.46992 10.81815 10.12855 9.51356 8.96333 8.46944 7.25933 18.0112117.18455 16.41502 15.02916 13.82115 12.76408 11.01680 10.29224 9.64869 9.07507 8.56200 7.31246 18.65805 17.76541 16.93692 15.45112 14.16300 13.04158 11.20074 10.44243 9.77154 9.17574 8.64465 7.35866 19.29220 18.33211 17.44361 1585684 14.48857 13.30338 11.37106 10.58021 9.88322 9.26643 8.71343 7.39884 19.91393 18.88499 17.93554 16 24696 14.79864 13.55036 11.52876 10.70661 9.98474 9.34814 8.78432 743377 26 27 28 29 30 20.52346 19.42438 18.41315 16.62208 15,09394 13.78336 11.67478 10.82258 10.07704 9.42174 8.84314 7.46415 21.12104 19.95061 18.87684 16.98277 15.37519 14.00317 11.80998 10.92897 10.16095 9.48806 8.89566 7.49056 21.70690 20.46401 19.32703 1732959 15.64303 14.21053 11.93518 11.02658 10.23722 9.54780 8.94255 7.51353 22.28127 20.96489 19.76411 17.66306 15.89813 14.40616 12.05108 11.11613 10.30657 9.60162 8.98442 7.53351 22.84438 21.45355 20 18845 17.98371 16.14107 14,59072 12.15841 11.19828 10.36961 9.65011 9.02181 7.55088 31 32 33 34 35 23.39646 21.93029 20.60044 18.29203 16.37245 14.76483 12.25778 11.27365 10.42691 9.69379 9.05518 7.56598 23.93770 22.39541 21.00043 18,58849 16.59281 14.92909 12.34980 11.34280 10.47901 9.73315 9.08499 7.57911 24.46833 22.84918 21.38877 18.87355 16.8026B 15.08404 12.43500 11.40624 10.52638 9.76860 9.11159 7.59053 24.98856 23.29188 21.76579 19.14765 17.00255 15.23023 12.51389 11.46444 10.56943 9.80054 9.13535 7.60046 25.49859 23.72379 22.13184 19.41120 17.19290 15.36814 12 58693 11.51784 10.60858 9.82932 9.15656 7.60910 36 37 38 39 40 25.99862 24.14516 22.48722 19.66461 17.374 26.48884 24.55625 22.83225 19.90828 17.54 26.96945 24.95732 23.16724 20.14258 17.711 27.44064 25.34860 23.49246 20.36786 17867 27.90259 25.73034 23.80822 20.58448 18.01704 12.65457 11.56682 10.64416 9.85524 9.17550 7.61661 1271719 11.61176 10.67651 9.87859 9.19241 762314 12.77518 11.65299 10.70592 9.89963 9.20751 7.62882 12.82887 11.69082 10.73265 9.91859 9.22099 7.63375 12.87858 11.72552 10.75697 9.93567 9.23303 7.63805