Future Value and Present Value Tables 20% Table I Period 4% 6% 8% 10% 12% 14% Future Value of $1.00(1 + 1.140 1.040 1.060 1.080 1.100 1.120 1.200 1 1.440 1.082 1.124 1.166 1.21 1.25 1.300 1.260 1.331 .405 1.482 1,728 .125 1.191 1.170 1.263 1.361 1.464 1.574 1.689 2.074 1.925 1.338 1.611 1.762 2.486 1217 1.469 1.974 2.195 2.986 1.265 1.419 1.587 .772 3.583 1.316 1.504 1.714 1.94 2.21 2.502 2.476 2.853 4.300 1.368 1.594 1.851 2.144 2.773 3.252 5.160 1.423 1.690 1.999 2.35 2.159 2.59 3.106 3.707 B.192 10 1.480 1.791 2.332 .479 4.226 7.430 .540 1.898 2.853 3.896 4.818 8.916 1.601 2.012 2.518 3.139 5.492 10.609 2.133 2.720 3.45 4.364 1.666 3.798 4.887 6.261 12.839 1.732 2.261 2.937 4.177 5.474 7.138 15.407 1.801 2.397 3.172 3.207 4.661 6.728 9.646 13.743 38.338 20 2191 3.243 5.744 17.450 50.950 237.390 10.063 29.960 93.051 188.880 1,469.800 4 801 10.286 21.725 45.260 10% 12% 14% 20% Table II Period 4% 6% 8% Future Value of a Series of 1.000 1.000 1.000 1.000 1.000 1.000 1.000 $1.00 Cash Flows 2.220 2.040 2.060 2.080 2.10 2.120 2140 (Ordinary Annuity) 3.440 3.640 (1+ 1)" - 1 3.12 3.184 3.246 3.310 3.374 4 247 4.375 4.506 4.641 4.779 4.921 5.368 5.637 5.867 .105 .353 6.610 7.442 5.416 7.336 .115 8.536 9.930 6.633 5.975 .716 12.916 7 898 8.394 8.923 9.487 10.089 10.730 12.300 13.23 16.490 9214 9.898 10.637 11.436 12.488 13.580 14.776 16.085 20.799 10.583 1.491 10 12006 13.18 14.487 15.93 17.549 19.337 25.959 18.53 20.65 23.045 32.150 13.486 14.972 16.646 27 271 39.580 15.026 16.870 18.977 21.385 24.133 18.497 16.62 18.882 21.496 24.523 28.02 32.089 59.196 18.292 21.015 24.215 27.976 32.393 37.581 27.152 31.773 37.280 43.842 72.035 20.024 23.276 91.025 186.690 29.778 36.778 45.762 57.276 75.052 56.085 79.058 113.283 164.496 241.330 356.790 1,181.900 259.057 442.597 767.090 1,342.000 7,343,900 96.026 154.762 Table III Present Value of $1.00 ( 1 + 1 ) 14% 16% 18% 20% 22% 24% 26% 28% 30% 32% Period 4% 6% 8% 10% 12% 926 .909 893 .877 862 .847 833 .820 .806 .794 781 769 .758 962 943 797 .769 743 718 694 .672 660 .630 610 592 574 925 890 857 826 .477 455 .435 889 840 .794 .751 712 .675 641 .609 579 561 .524 .500 .350 .329 855 792 .735 .683 636 .590 552 516 482 451 423 .397 .373 402 370 341 315 .291 .269 .250 822 747 .681 .621 567 .519 476 437 564 507 456 410 .370 335 303 275 250 .227 207 .189 790 705 630 760 .513 452 400 314 279 249 222 198 -178 .159 .143 73 540 467 404 .351 305 206 233 204 .179 .157 .139 . 123 108 703 500 424 361 .308 263 225 .194 .167 .144 .125 .108 .094 .082 463 386 322 270 227 191 .162 137 116 .099 .085 .073 .062 676 .350 287 237 .195 .162 .135 112 094 079 .066 .056 .047 .052 .043 .036 625 397 .319 257 .208 .168 .137 .112 .092 076 .062 . 145 .116 .096 .075 061 050 .040 .033 027 601 368 .290 229 182 049 039 .032 025 .021 577 340 263 205 160 125 099 078 062 .140 108 084 065 061 040 031 .025 .020 .016 55 315 239 183 010 .007 .005 004 456 312 215 149 104 073 051 037 026 019 014 004 003 002 001 .001 308 174 .099 057 033 020 012 .007 208 097 046 022 011 006 003 001 001 Table IV Present Value of Series of $1.00 Cash Flows 1 (1 + 5) ) 30% 6% 8% 10% 12% 14% 16% 18% 20% 22% 24% 25% 26% 28% Period 4% 0.820 0.806 0.800 0.794 0.781 0.768 0.962 0.943 0.926 0.909 0.893 0.877 0.862 0.847 0.833 1.605 1.566 1.528 1.492 1.457 1.440 1.424 1.392 1.361 1.783 1.736 1.690 1.647 1.88 1.833 2.106 2.042 1.981 1.962 1.923 1.868 1.816 2.77 2.673 2.577 2.487 2402 2.322 2246 2.174 3.170 3.037 2.914 2798 2690 2.589 2.494 2.404 2362 2.320 2.241 2.166 3.630 3.465 3.312 3.127 2.991 2.864 2.745 2689 2.635 2.532 2.436 4.452 4.212 3.993 3.791 3.606 3.433 3.274 3.020 2961 2.885 2.759 2.643 5.242 4.917 4.623 4.365 4.111 3.889 3.685 3.498 3.326 3.167 5.206 4.868 4.564 4.288 4.039 3812 3.605 3.416 3.242 3.161 3.083 2.937 2.802 6.002 5.582 3.329 3.241 3.076 2.925 6.733 6.210 5.747 5.335 4.968 4.639 4.344 4.078 3.837 3.619 3.421 4.031 3.786 3.566 3.463 3.366 3.184 3.019 7.435 6.802 6.247 5.759 5.328 4.946 4.607 4.303 5.650 5.216 4.833 4.494 4.192 3.923 3.682 3.571 3.465 3.269 3.092 10 8.111 7.360 6.710 6.145 4.327 4.035 3.776 3.656 3.335 3.147 5.029 4.656 3.544 11 8.760 7.887 7.139 6.496 5.938 5.453 6.814 6.194 5.660 5.197 4.793 4.439 4.127 3.851 3.725 3.606 3.387 3.190 9.38 8.384 7.536 5.842 5.342 4.910 4.533 4.203 3.912 3.780 3.656 3.427 3.223 9.986 8.853 7.904 7.103 6424 3.695 3.459 3.249 10.563 9.295 8.244 7.367 6.628 6.002 5.468 5.008 4.611 4.265 3.962 3.824 4.675 4.315 4.001 3.859 3.726 3.483 3.268 11.118 9.712 8.559 7.606 6.811 6.142 5.575 5.092 9.818 8.514 7.469 6.623 5.929 5.353 4.870 4.460 4.110 3.964 3.808 3.546 3.316 13.590 11.470 13.765 11.258 9.427 8.056 7.003 6.177 5.517 4.979 4.534 4.160 3.995 3.842 3.569 3.332 17.292 3.571 3.333 19.793 15.046 9.779 8.244 7.105 6.234 5.548 4.997 4.544 4.166 3.999 3.846 11.925MACRS Property Class Year 3-year 5-year 7-year 10-year 33.33% 20.00% 14.29% 10.00% 44.45 32.00 24.49 18.00 14.81* 19.20 17.49 14.40 . . . 7.41 11.52* 12.49 11.52 (0 00 - O) UI A W N - 11.52 8.93* 9.22 5.76 8.92 7.37 8.93 6.55* 4.46 6.55 6.56 10 6.55 11 3.28 * Denotes the year during which the depreciation method switches to the straight-line method. Source: IRS Publication 946, entitled "How to Depreciate Property."