Question
On October 30, 2016, Sanchez Company acquired a piece of machinery and signed a 12-month note for $24,000. The face value of the note includes
On October 30, 2016, Sanchez Company acquired a piece of machinery and signed a 12-month note for $24,000. The face value of the note includes the price of the machinery and interest. The note is to be paid in four $6,000 quarterly installments. The value of the machinery is the present value of the four quarterly payments discounted at an annual interest rate of 16%.
Required:
1. | Prepare all the journal entries required to record the preceding information including the year-end adjusting entry and any payments. Present value techniques should be used. |
2. | Show how the preceding items would be reported on the December 31, 2016, balance sheet. |
CHART OF ACCOUNTS | |||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
Sanchez Company | |||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
General Ledger | |||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
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Prepare all the journal entries required to record the information given including the year-end adjusting entry and any payments. Payments are made at month-end on January 31, April 30, July 31 and October 31. Present value techniques should be used.
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Show how the items would be reported on the December 31, 2016, balance sheet. Additional Instructions
Sanchez Company |
Partial Balance Statement |
December 31, 2016 |
1 | Property, Plant, and Equipment: |
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3 | Current Liabilities: |
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5 |
fn,i=(1 + i)n
n | 1.5% | 4.0% | 4.5% | 5.0% | 5.5% | 6.0% | 7.0% | 8.0% | 9.0% | 10.0% | 12.0% | 14.0% | 16.0% | 18.0% |
---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
1 | 1.015000 | 1.040000 | 1.045000 | 1.050000 | 1.055000 | 1.060000 | 1.070000 | 1.080000 | 1.090000 | 1.100000 | 1.120000 | 1.140000 | 1.160000 | 1.180000 |
2 | 1.030225 | 1.081600 | 1.092025 | 1.102500 | 1.113025 | 1.123600 | 1.144900 | 1.166400 | 1.188100 | 1.210000 | 1.254400 | 1.299600 | 1.345600 | 1.392400 |
3 | 1.045678 | 1.124864 | 1.141166 | 1.157625 | 1.174241 | 1.191016 | 1.225043 | 1.259712 | 1.295029 | 1.331000 | 1.404928 | 1.481544 | 1.560896 | 1.643032 |
4 | 1.061364 | 1.169859 | 1.192519 | 1.215506 | 1.238825 | 1.262477 | 1.310796 | 1.360489 | 1.411582 | 1.464100 | 1.573519 | 1.688960 | 1.810639 | 1.938778 |
5 | 1.077284 | 1.216653 | 1.246182 | 1.276282 | 1.306960 | 1.338226 | 1.402552 | 1.469328 | 1.538624 | 1.610510 | 1.762342 | 1.925415 | 2.100342 | 2.287758 |
6 | 1.093443 | 1.265319 | 1.302260 | 1.340096 | 1.378843 | 1.418519 | 1.500730 | 1.586874 | 1.677100 | 1.771561 | 1.973823 | 2.194973 | 2.436396 | 2.699554 |
7 | 1.109845 | 1.315932 | 1.360862 | 1.407100 | 1.454679 | 1.503630 | 1.605781 | 1.713824 | 1.828039 | 1.948717 | 2.210681 | 2.502269 | 2.826220 | 3.185474 |
8 | 1.126493 | 1.368569 | 1.422101 | 1.477455 | 1.534687 | 1.593848 | 1.718186 | 1.850930 | 1.992563 | 2.143589 | 2.475963 | 2.852586 | 3.278415 | 3.758859 |
9 | 1.143390 | 1.423312 | 1.486095 | 1.551328 | 1.619094 | 1.689479 | 1.838459 | 1.999005 | 2.171893 | 2.357948 | 2.773079 | 3.251949 | 3.802961 | 4.435454 |
10 | 1.160541 | 1.480244 | 1.552969 | 1.628895 | 1.708144 | 1.790848 | 1.967151 | 2.158925 | 2.367364 | 2.593742 | 3.105848 | 3.707221 | 4.411435 | 5.233836 |
11 | 1.177949 | 1.539454 | 1.622853 | 1.710339 | 1.802092 | 1.898299 | 2.104852 | 2.331639 | 2.580426 | 2.853117 | 3.478550 | 4.226232 | 5.117265 | 6.175926 |
12 | 1.195618 | 1.601032 | 1.695881 | 1.795856 | 1.901207 | 2.012196 | 2.252192 | 2.518170 | 2.812665 | 3.138428 | 3.895976 | 4.817905 | 5.936027 | 7.287593 |
13 | 1.213552 | 1.665074 | 1.772196 | 1.885649 | 2.005774 | 2.132928 | 2.409845 | 2.719624 | 3.065805 | 3.452271 | 4.363493 | 5.492411 | 6.885791 | 8.599359 |
14 | 1.231756 | 1.731676 | 1.851945 | 1.979932 | 2.116091 | 2.260904 | 2.578534 | 2.937194 | 3.341727 | 3.797498 | 4.887112 | 6.261349 | 7.987518 | 10.147244 |
15 | 1.250232 | 1.800944 | 1.935282 | 2.078928 | 2.232476 | 2.396558 | 2.759032 | 3.172169 | 3.642482 | 4.177248 | 5.473566 | 7.137938 | 9.265521 | 11.973748 |
16 | 1.268986 | 1.872981 | 2.022370 | 2.182875 | 2.355263 | 2.540352 | 2.952164 | 3.425943 | 3.970306 | 4.594973 | 6.130394 | 8.137249 | 10.748004 | 14.129023 |
17 | 1.288020 | 1.947900 | 2.113377 | 2.292021 | 2.484802 | 2.692773 | 3.158815 | 3.700018 | 4.327633 | 5.054470 | 6.866041 | 9.276464 | 12.467685 | 16.672247 |
18 | 1.307341 | 2.025817 | 2.208479 | 2.406619 | 2.621466 | 2.854339 | 3.379932 | 3.996019 | 4.717120 | 5.559917 | 7.689966 | 10.575169 | 14.462514 | 19.673251 |
19 | 1.326951 | 2.106849 | 2.307860 | 2.526950 | 2.765647 | 3.025600 | 3.616528 | 4.315701 | 5.141661 | 6.115909 | 8.612762 | 12.055693 | 16.776517 | 23.214436 |
20 | 1.346855 | 2.191123 | 2.411714 | 2.653298 | 2.917757 | 3.207135 | 3.869684 | 4.660957 | 5.604411 | 6.727500 | 9.646293 | 13.743490 | 19.460759 | 27.393035 |
21 | 1.367058 | 2.278768 | 2.520241 | 2.785963 | 3.078234 | 3.399564 | 4.140562 | 5.033834 | 6.108808 | 7.400250 | 10.803848 | 15.667578 | 22.574481 | 32.323781 |
22 | 1.387564 | 2.369919 | 2.633652 | 2.925261 | 3.247537 | 3.603537 | 4.430402 | 5.436540 | 6.658600 | 8.140275 | 12.100310 | 17.861039 | 26.186398 | 38.142061 |
23 | 1.408377 | 2.464716 | 2.752166 | 3.071524 | 3.426152 | 3.819750 | 4.740530 | 5.871464 | 7.257874 | 8.954302 | 13.552347 | 20.361585 | 30.376222 | 45.007632 |
24 | 1.429503 | 2.563304 | 2.876014 | 3.225100 | 3.614590 | 4.048935 | 5.072367 | 6.341181 | 7.911083 | 9.849733 | 15.178629 | 23.212207 | 35.236417 | 53.109006 |
25 | 1.450945 | 2.665836 | 3.005434 | 3.386355 | 3.813392 | 4.291871 | 5.427433 | 6.848475 | 8.623081 | 10.834706 | 17.000064 | 26.461916 | 40.874244 | 62.668627 |
26 | 1.472710 | 2.772470 | 3.140679 | 3.555673 | 4.023129 | 4.549383 | 5.807353 | 7.396353 | 9.399158 | 11.918177 | 19.040072 | 30.166584 | 47.414123 | 73.948980 |
27 | 1.494800 | 2.883369 | 3.282013 | 3.733456 | 4.244401 | 4.822346 | 6.213868 | 7.988061 | 10.245082 | 13.109994 | 21.324881 | 34.389906 | 55.000382 | 87.259797 |
28 | 1.517222 | 2.998703 | 3.429700 | 3.920159 | 4.477843 | 5.111687 | 6.648838 | 8.627106 | 11.167140 | 14.420994 | 23.883866 | 39.204493 | 63.800444 | 102.966560 |
29 | 1.539981 | 3.118651 | 3.584036 | 4.116136 | 4.724124 | 5.418388 | 7.114257 | 9.317275 | 12.172182 | 15.863093 | 26.749930 | 44.693122 | 74.008515 | 121.500541 |
30 | 1.563080 | 3.243398 | 3.745318 | 4.321942 | 4.983951 | 5.743491 | 7.612255 | 10.062657 | 13.267678 | 17.449402 | 29.959922 | 50.950159 | 85.849877 | 143.370638 |
FO,n,i=(1 + i)n1i
n | 1.5% | 4.0% | 4.5% | 5.0% | 5.5% | 6.0% | 7.0% | 8.0% | 9.0% | 10.0% | 12.0% | 14.0% | 16.0% | 18.0% |
---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
1 | 1.000000 | 1.000000 | 1.000000 | 1.000000 | 1.000000 | 1.000000 | 1.000000 | 1.000000 | 1.000000 | 1.000000 | 1.000000 | 1.000000 | 1.000000 | 1.000000 |
2 | 2.015000 | 2.040000 | 2.045000 | 2.050000 | 2.055000 | 2.060000 | 2.070000 | 2.080000 | 2.090000 | 2.100000 | 2.120000 | 2.140000 | 2.160000 | 2.180000 |
3 | 3.045225 | 3.121600 | 3.137025 | 3.152500 | 3.168025 | 3.183600 | 3.214900 | 3.246400 | 3.278100 | 3.310000 | 3.374400 | 3.439600 | 3.505600 | 3.572400 |
4 | 4.090903 | 4.246464 | 4.278191 | 4.310125 | 4.342266 | 4.374616 | 4.439943 | 4.506112 | 4.573129 | 4.641000 | 4.779328 | 4.921144 | 5.066496 | 5.215432 |
5 | 5.152267 | 5.416323 | 5.470710 | 5.525631 | 5.581091 | 5.637093 | 5.750739 | 5.866601 | 5.984711 | 6.105100 | 6.352847 | 6.610104 | 6.877135 | 7.154210 |
6 | 6.229551 | 6.632975 | 6.716892 | 6.801913 | 6.888051 | 6.975319 | 7.153291 | 7.335929 | 7.523335 | 7.715610 | 8.115189 | 8.535519 | 8.977477 | 9.441968 |
7 | 7.322994 | 7.898294 | 8.019152 | 8.142011 | 8.266894 | 8.393838 | 8.654021 | 8.922803 | 9.200735 | 9.487171 | 10.089012 | 10.730491 | 11.413873 | 12.141522 |
8 | 8.432839 | 9.214226 | 9.380014 | 9.549109 | 9.721573 | 9.897468 | 10.259803 | 10.636628 | 11.028474 | 11.435888 | 12.299693 | 13.232760 | 14.240093 | 15.326996 |
9 | 9.559332 | 10.582795 | 10.802114 | 11.026564 | 11.256260 | 11.491316 | 11.977989 | 12.487558 | 13.021036 | 13.579477 | 14.775656 | 16.085347 | 17.518508 | 19.085855 |
10 | 10.702722 | 12.006107 | 12.288209 | 12.577893 | 12.875354 | 13.180795 | 13.816448 | 14.486562 | 15.192930 | 15.937425 | 17.548735 | 19.337295 | 21.321469 | 23.521309 |
11 | 11.863262 | 13.486351 | 13.841179 | 14.206787 | 14.583498 | 14.971643 | 15.783599 | 16.645487 | 17.560293 | 18.531167 | 20.654583 | 23.044516 | 25.732904 | 28.755144 |
12 | 13.041211 | 15.025805 | 15.464032 | 15.917127 | 16.385591 | 16.869941 | 17.888451 | 18.977126 | 20.140720 | 21.384284 | 24.133133 | 27.270749 | 30.850169 | 34.931070 |
13 | 14.236830 | 16.626838 | 17.159913 | 17.712983 | 18.286798 | 18.882138 | 20.140643 | 21.495297 | 22.953385 | 24.522712 | 28.029109 | 32.088654 | 36.786196 | 42.218663 |
14 | 15.450382 | 18.291911 | 18.932109 | 19.598632 | 20.292572 | 21.015066 | 22.550488 | 24.214920 | 26.019189 | 27.974983 | 32.392602 | 37.581065 | 43.671987 | 50.818022 |
15 | 16.682138 | 20.023588 | 20.784054 | 21.578564 | 22.408663 | 23.275970 | 25.129022 | 27.152114 | 29.360916 | 31.772482 | 37.279715 | 43.842414 | 51.659505 | 60.965266 |
16 | 17.932370 | 21.824531 | 22.719337 | 23.657492 | 24.641140 | 25.672528 | 27.888054 | 30.324283 | 33.003399 | 35.949730 | 42.753280 | 50.980352 | 60.925026 | 72.939014 |
17 | 19.201655 | 23.697512 | 24.741707 | 25.840366 | 26.996403 | 28.212880 | 30.840217 | 33.750226 | 36.973705 | 40.544703 | 48.883674 | 59.117601 | 71.673030 | 87.068036 |
18 | 20.489376 | 25.645413 | 26.855084 | 28.132385 | 29.481205 | 30.905653 | 33.999033 | 37.450244 | 41.301338 | 45.599173 | 55.749715 | 68.394066 | 84.140715 | 103.740283 |
19 | 21.796716 | 27.671229 | 29.063562 | 30.539004 | 32.102671 | 33.759992 | 37.378965 | 41.446263 | 46.018458 | 51.159090 | 63.439681 | 78.969235 | 98.603230 | 123.413534 |
20 | 23.123667 | 29.778079 | 31.371423 | 33.065954 | 34.868318 | 36.785591 | 40.995492 | 45.761964 | 51.160120 | 57.274999 | 72.052442 | 91.024928 | 115.379747 | 146.627970 |
21 | 24.470522 | 31.969202 | 33.783137 | 35.719252 | 37.786076 | 39.992727 | 44.865177 | 50.422921 | 56.764530 | 64.002499 | 81.698736 | 104.768418 | 134.840506 | 174.021005 |
22 | 25.837580 | 34.247970 | 36.303378 | 38.505214 | 40.864310 | 43.392290 | 49.005739 | 55.456755 | 62.873338 | 71.402749 | 92.502584 | 120.435996 | 157.414987 | 206.344785 |
23 | 27.225144 | 36.617889 | 38.937030 | 41.430475 | 44.111847 | 46.995828 | 53.436141 | 60.893296 | 69.531939 | 79.543024 | 104.602894 | 138.297035 | 183.601385 | 244.486847 |
24 | 28.633521 | 39.082604 | 41.689196 | 44.501999 | 47.537998 | 50.815577 | 58.176671 | 66.764759 | 76.789813 | 88.497327 | 118.155241 | 158.658620 | 213.977607 | 289.494479 |
25 | 30.063024 | 41.645908 | 44.565210 | 47.727099 | 51.152588 | 54.864512 | 63.249038 | 73.105940 | 84.700896 | 98.347059 | 133.333870 | 181.870827 | 249.214024 | 342.603486 |
26 | 31.513969 | 44.311745 | 47.570645 | 51.113454 | 54.965981 | 59.156383 | 68.676470 | 79.954415 | 93.323977 | 109.181765 | 150.333934 | 208.332743 | 290.088267 | 405.272113 |
27 | 32.986678 | 47.084214 | 50.711324 | 54.669126 | 58.989109 | 63.705766 | 74.483823 | 87.350768 | 102.723135 | 121.099942 | 169.374007 | 238.499327 | 337.502390 | 479.221093 |
28 | 34.481479 | 49.967583 | 53.993333 | 58.402583 | 63.233510 | 68.528112 | 80.697691 | 95.338830 | 112.968217 | 134.209936 | 190.698887 | 272.889233 | 392.502773 | 566.480890 |
29 | 35.998701 | 52.966286 | 57.423033 | 62.322712 | 67.711354 | 73.639798 | 87.346529 | 103.965936 | 124.135356 | 148.630930 | 214.582754 | 312.093725 | 456.303216 | 669.447450 |
30 | 37.538681 | 56.084938 | 61.007070 | 66.438848 | 72.435478 | 79.058186 | 94.460786 | 113.283211 | 136.307539 | 164.494023 | 241.332684 | 356.786847 | 530.311731 | 790.947991 |
pn,i=1(1 + i)n
n | 1.5% | 4.0% | 4.5% | 5.0% | 5.5% | 6.0% | 7.0% | 8.0% | 9.0% | 10.0% | 12.0% | 14.0% | 16.0% | 18.0% |
---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
1 | 0.985222 | 0.961538 | 0.956938 | 0.952381 | 0.947867 | 0.943396 | 0.934579 | 0.925926 | 0.917431 | 0.909091 | 0.892857 | 0.877193 | 0.862069 | 0.847458 |
2 | 0.970662 | 0.924556 | 0.915730 | 0.907029 | 0.898452 | 0.889996 | 0.873439 | 0.857339 | 0.841680 | 0.826446 | 0.797194 | 0.769468 | 0.743163 | 0.718184 |
3 | 0.956317 | 0.888996 | 0.876297 | 0.863838 | 0.851614 | 0.839619 | 0.816298 | 0.793832 | 0.772183 | 0.751315 | 0.711780 | 0.674972 | 0.640658 | 0.608631 |
4 | 0.942184 | 0.854804 | 0.838561 | 0.822702 | 0.807217 | 0.792094 | 0.762895 | 0.735030 | 0.708425 | 0.683013 | 0.635518 | 0.592080 | 0.552291 | 0.515789 |
5 | 0.928260 | 0.821927 | 0.802451 | 0.783526 | 0.765134 | 0.747258 | 0.712986 | 0.680583 | 0.649931 | 0.620921 | 0.567427 | 0.519369 | 0.476113 | 0.437109 |
6 | 0.914542 | 0.790315 | 0.767896 | 0.746215 | 0.725246 | 0.704961 | 0.666342 | 0.630170 | 0.596267 | 0.564474 | 0.506631 | 0.455587 | 0.410442 | 0.370432 |
7 | 0.901027 | 0.759918 | 0.734828 | 0.710681 | 0.687437 | 0.665057 | 0.622750 | 0.583490 | 0.547034 | 0.513158 | 0.452349 | 0.399637 | 0.353830 | 0.313925 |
8 | 0.887711 | 0.730690 | 0.703185 | 0.676839 | 0.651599 | 0.627412 | 0.582012 | 0.540269 | 0.501866 | 0.466507 | 0.403883 | 0.350559 | 0.305025 | 0.266038 |
9 | 0.874592 | 0.702587 | 0.672904 | 0.644609 | 0.617629 | 0.591898 | 0.543934 | 0.500249 | 0.460428 | 0.424098 | 0.360610 | 0.307508 | 0.262953 | 0.225456 |
10 | 0.861667 | 0.675564 | 0.643928 | 0.613913 | 0.585431 | 0.558395 | 0.508349 | 0.463193 | 0.422411 | 0.385543 | 0.321973 | 0.269744 | 0.226684 | 0.191064 |
11 | 0.848933 | 0.649581 | 0.616199 | 0.584679 | 0.554911 | 0.526788 | 0.475093 | 0.428883 | 0.387533 | 0.350494 | 0.287476 | 0.236617 | 0.195417 | 0.161919 |
12 | 0.836387 | 0.624597 | 0.589664 | 0.556837 | 0.525982 | 0.496969 | 0.444012 | 0.397114 | 0.355535 | 0.318631 | 0.256675 | 0.207559 | 0.168463 | 0.137220 |
13 | 0.824027 | 0.600574 | 0.564272 | 0.530321 | 0.498561 | 0.468839 | 0.414964 | 0.367698 | 0.326179 | 0.289664 | 0.229174 | 0.182069 | 0.145227 | 0.116288 |
14 | 0.811849 | 0.577475 | 0.539973 | 0.505068 | 0.472569 | 0.442301 | 0.387817 | 0.340461 | 0.299246 | 0.263331 | 0.204620 | 0.159710 | 0.125195 | 0.098549 |
15 | 0.799852 | 0.555265 | 0.516720 | 0.481017 | 0.447933 | 0.417265 | 0.362446 | 0.315242 | 0.274538 | 0.239392 | 0.182696 | 0.140096 | 0.107927 | 0.083516 |
16 | 0.788031 | 0.533908 | 0.494469 | 0.458112 | 0.424581 | 0.393646 | 0.338735 | 0.291890 | 0.251870 | 0.217629 | 0.163122 | 0.122892 | 0.093041 | 0.070776 |
17 | 0.776385 | 0.513373 | 0.473176 | 0.436297 | 0.402447 | 0.371364 | 0.316574 | 0.270269 | 0.231073 | 0.197845 | 0.145644 | 0.107800 | 0.080207 | 0.059980 |
18 | 0.764912 | 0.493628 | 0.452800 | 0.415521 | 0.381466 | 0.350344 | 0.295864 | 0.250249 | 0.211994 | 0.179859 | 0.130040 | 0.094561 | 0.069144 | 0.050830 |
19 | 0.753607 | 0.474642 | 0.433302 | 0.395734 | 0.361579 | 0.330513 | 0.276508 | 0.231712 | 0.194490 | 0.163508 | 0.116107 | 0.082948 | 0.059607 | 0.043077 |
20 | 0.742470 | 0.456387 | 0.414643 | 0.376889 | 0.342729 | 0.311805 | 0.258419 | 0.214548 | 0.178431 | 0.148644 | 0.103667 | 0.072762 | 0.051385 | 0.036506 |
21 | 0.731498 | 0.438834 | 0.396787 | 0.358942 | 0.324862 | 0.294155 | 0.241513 | 0.198656 | 0.163698 | 0.135131 | 0.092560 | 0.063826 | 0.044298 | 0.030937 |
22 | 0.720688 | 0.421955 | 0.379701 | 0.341850 | 0.307926 | 0.277505 | 0.225713 | 0.183941 | 0.150182 | 0.122846 | 0.082643 | 0.055988 | 0.038188 | 0.026218 |
23 | 0.710037 | 0.405726 | 0.363350 | 0.325571 | 0.291873 | 0.261797 | 0.210947 | 0.170315 | 0.137781 | 0.111678 | 0.073788 | 0.049112 | 0.032920 | 0.022218 |
24 | 0.699544 | 0.390121 | 0.347703 | 0.310068 | 0.276657 | 0.246979 | 0.197147 | 0.157699 | 0.126405 | 0.101526 | 0.065882 | 0.043081 | 0.028380 | 0.018829 |
25 | 0.689206 | 0.375117 | 0.332731 | 0.295303 | 0.262234 | 0.232999 | 0.184249 | 0.146018 | 0.115968 | 0.092296 | 0.058823 | 0.037790 | 0.024465 | 0.015957 |
26 | 0.679021 | 0.360689 | 0.318402 | 0.281241 | 0.248563 | 0.219810 | 0.172195 | 0.135202 | 0.106393 | 0.083905 | 0.052521 | 0.033149 | 0.021091 | 0.013523 |
27 | 0.668986 | 0.346817 | 0.304691 | 0.267848 | 0.235605 | 0.207368 | 0.160930 | 0.125187 | 0.097608 | 0.076278 | 0.046894 | 0.029078 | 0.018182 | 0.011460 |
28 | 0.659099 | 0.333477 | 0.291571 | 0.255094 | 0.223322 | 0.195630 | 0.150402 | 0.115914 | 0.089548 | 0.069343 | 0.041869 | 0.025507 | 0.015674 | 0.009712 |
29 | 0.649359 | 0.320651 | 0.279015 | 0.242946 | 0.211679 | 0.184557 | 0.140563 | 0.107328 | 0.082155 | 0.063039 | 0.037383 | 0.022375 | 0.013512 | 0.008230 |
30 | 0.639762 | 0.308319 | 0.267000 | 0.231377 | 0.200944 | 0.174110 | 0.131367 | 0.099377 | 0.075371 | 0.057309 | 0.033378 | 0.019627 | 0.011648 | 0.006975 |
pO,n,i=11(1 + i)ni
n | 1.5% | 4.0% | 4.5% | 5.0% | 5.5% | 6.0% | 7.0% | 8.0% | 9.0% | 10.0% | 12.0% | 14.0% | 16.0% | 18.0% |
---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
1 | 0.985222 | 0.961538 | 0.956938 | 0.952381 | 0.947867 | 0.943396 | 0.934579 | 0.925926 | 0.917431 | 0.909091 | 0.892857 | 0.877193 | 0.862069 | 0.847458 |
2 | 1.955883 | 1.886095 | 1.872668 | 1.859410 | 1.846320 | 1.833393 | 1.808018 | 1.783265 | 1.759111 | 1.735537 | 1.690051 | 1.646661 | 1.605232 | 1.565642 |
3 | 2.912200 | 2.775091 | 2.748964 | 2.723248 | 2.697933 | 2.673012 | 2.624316 | 2.577097 | 2.531295 | 2.486852 | 2.401831 | 2.321632 | 2.245890 | 2.174273 |
4 | 3.854385 | 3.629895 | 3.587526 | 3.545951 | 3.505150 | 3.465106 | 3.387211 | 3.312127 | 3.239720 | 3.169865 | 3.037349 | 2.913712 | 2.798181 | 2.690062 |
5 | 4.782645 | 4.451822 | 4.389977 | 4.329477 | 4.270284 | 4.212364 | 4.100197 | 3.992710 | 3.889651 | 3.790787 | 3.604776 | 3.433081 | 3.274294 | 3.127171 |
6 | 5.697187 | 5.242137 | 5.157872 | 5.075692 | 4.995530 | 4.917324 | 4.766540 | 4.622880 | 4.485919 | 4.355261 | 4.111407 | 3.888668 | 3.684736 | 3.497603 |
7 | 6.598214 | 6.002055 | 5.892701 | 5.786373 | 5.682967 | 5.582381 | 5.389289 | 5.206370 | 5.032953 | 4.868419 | 4.563757 | 4.288305 | 4.038565 | 3.811528 |
8 | 7.485925 | 6.732745 | 6.595886 | 6.463213 | 6.334566 | 6.209794 | 5.971299 | 5.746639 | 5.534819 | 5.334926 | 4.967640 | 4.638864 | 4.343591 | 4.077566 |
9 | 8.360517 | 7.435332 | 7.268790 | 7.107822 | 6.952195 | 6.801692 | 6.515232 | 6.246888 | 5.995247 | 5.759024 | 5.328250 | 4.946372 | 4.606544 | 4.303022 |
10 | 9.222185 | 8.110896 | 7.912718 | 7.721735 | 7.537626 | 7.360087 | 7.023582 | 6.710081 | 6.417658 | 6.144567 | 5.650223 | 5.216116 | 4.833227 | 4.494086 |
11 | 10.071118 | 8.760477 | 8.528917 | 8.306414 | 8.092536 | 7.886875 | 7.498674 | 7.138964 | 6.805191 | 6.495061 | 5.937699 | 5.452733 | 5.028644 | 4.656005 |
12 | 10.907505 | 9.385074 | 9.118581 | 8.863252 | 8.618518 | 8.383844 | 7.942686 | 7.536078 | 7.160725 | 6.813692 | 6.194374 | 5.660292 | 5.197107 | 4.793225 |
13 | 11.731532 | 9.985648 | 9.682852 | 9.393573 | 9.117079 | 8.852683 | 8.357651 | 7.903776 | 7.486904 | 7.103356 | 6.423548 | 5.842362 | 5.342334 | 4.909513 |
14 | 12.543382 | 10.563123 | 10.222825 | 9.898641 | 9.589648 | 9.294984 | 8.745468 | 8.244237 | 7.786150 | 7.366687 | 6.628168 | 6.002072 | 5.467529 | 5.008062 |
15 | 13.343233 | 11.118387 | 10.739546 | 10.379658 | 10.037581 | 9.712249 | 9.107914 | 8.559479 | 8.060688 | 7.606080 | 6.810864 | 6.142168 | 5.575456 | 5.091578 |
16 | 14.131264 | 11.652296 | 11.234015 | 10.837770 | 10.462162 | 10.105895 | 9.446649 | 8.851369 | 8.312558 | 7.823709 | 6.973986 | 6.265060 | 5.668497 | 5.162354 |
17 | 14.907649 | 12.165669 | 11.707191 | 11.274066 | 10.864609 | 10.477260 | 9.763223 | 9.121638 | 8.543631 | 8.021553 | 7.119630 | 6.372859 | 5.748704 | 5.222334 |
18 | 15.672561 | 12.659297 | 12.159992 | 11.689587 | 11.246074 | 10.827603 | 10.059087 | 9.371887 | 8.755625 | 8.201712 | 7.249670 | 6.467420 | 5.817848 | 5.273164 |
19 | 16.426168 | 13.133939 | 12.593294 | 12.085321 | 11.607654 | 11.158116 | 10.335595 | 9.603599 | 8.950115 | 8.364920 | 7.365777 | 6.550369 | 5.877455 | 5.316241 |
20 | 17.168639 | 13.590326 | 13.007936 | 12.462210 | 11.950382 | 11.469921 | 10.594014 | 9.818147 | 9.128546 | 8.513564 | 7.469444 | 6.623131 | 5.928841 | 5.352746 |
21 | 17.900137 | 14.029160 | 13.404724 | 12.821153 | 12.275244 | 11.764077 | 10.835527 | 10.016803 | 9.292244 | 8.648694 | 7.562006 | 6.686957 | 5.973139 | 5.383683 |
22 | 18.620824 | 14.451115 | 13.784425 | 13.163003 | 12.583170 | 12.041582 | 11.061240 | 10.201044 | 9.442425 | 8.771540 | 7.644646 | 6.742944 | 6.011326 | 5.409901 |
23 | 19.330861 | 14.856842 | 14.147775 | 13.488574 | 12.875042 | 12.303379 | 11.272187 | 10.371059 | 9.580207 | 8.883218 | 7.718434 | 6.792056 | 6.044247 | 5.432120 |
24 | 20.030405 | 15.246963 | 14.495478 | 13.798642 | 13.151699 | 12.550358 | 11.469334 | 10.528758 | 9.706612 | 8.984744 | 7.784316 | 6.835137 | 6.072627 | 5.450949 |
25 | 20.719611 | 15.622080 | 14.828209 | 14.093945 | 13.413933 | 12.783356 | 11.653583 | 10.674776 | 9.822580 | 9.077040 | 7.843139 | 6.872927 | 6.097092 | 5.466906 |
26 | 21.398632 | 15.982769 | 15.146611 | 14.375185 | 13.662495 | 13.003166 | 11.825779 | 10.809978 | 9.928972 | 9.160945 | 7.895660 | 6.906077 | 6.118183 | 5.480429 |
27 | 22.067617 | 16.329586 | 15.451303 | 14.643034 | 13.898100 | 13.210534 | 11.986709 | 10.935165 | 10.026580 | 9.237223 | 7.942554 | 6.935155 | 6.136364 | 5.491889 |
28 | 22.726717 | 16.663063 | 15.742874 | 14.898127 | 14.121422 | 13.406164 | 12.137111 | 11.051078 | 10.116128 | 9.306567 | 7.984423 | 6.960662 | 6.152038 | 5.501601 |
29 | 23.376076 | 16.983715 | 16.021889 | 15.141074 | 14.333101 | 13.590721 | 12.277674 | 11.158406 | 10.198283 | 9.369606 | 8.021806 | 6.983037 | 6.165550 | 5.509831 |
30 | 24.015838 | 17.292033 | 16.288889 | 15.372451 | 14.533745 | 13.764831 | 12.409041 | 11.257783 | 10.273654 | 9.426914 | 8.055184 | 7.002664 | 6.177198 | 5.516806 |
pD,n,i=11(1 + i)n-1i+1
n | 1.5% | 4.0% | 4.5% | 5.0% | 5.5% | 6.0% | 7.0% | 8.0% | 9.0% | 10.0% | 12.0% | 14.0% | 16.0% | 18.0% |
---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
1 | 1.000000 | 1.000000 | 1.000000 | 1.000000 | 1.000000 | 1.000000 | 1.000000 | 1.000000 | 1.000000 | 1.000000 | 1.000000 | 1.000000 | 1.000000 | 1.000000 |
2 | 1.985222 | 1.961538 | 1.956938 | 1.952381 | 1.947867 | 1.943396 | 1.934579 | 1.925926 | 1.917431 | 1.909091 | 1.892857 | 1.877193 | 1.862069 | 1.847458 |
3 | 2.955883 | 2.886095 | 2.872668 | 2.859410 | 2.846320 | 2.833393 | 2.808018 | 2.783265 | 2.759111 | 2.735537 | 2.690051 | 2.646661 | 2.605232 | 2.565642 |
4 | 3.912200 | 3.775091 | 3.748964 | 3.723248 | 3.697933 | 3.673012 | 3.624316 | 3.577097 | 3.531295 | 3.486852 | 3.401831 | 3.321632 | 3.245890 | 3.174273 |
5 | 4.854385 | 4.629895 | 4.587526 | 4.545951 | 4.505150 | 4.465106 | 4.387211 | 4.312127 | 4.239720 | 4.169865 | 4.037349 | 3.913712 | 3.798181 | 3.690062 |
6 | 5.782645 | 5.451822 | 5.389977 | 5.329477 | 5.270284 | 5.212364 | 5.100197 | 4.992710 | 4.889651 | 4.790787 | 4.604776 | 4.433081 | 4.274294 | 4.127171 |
7 | 6.697187 | 6.242137 | 6.157872 | 6.075692 | 5.995530 | 5.917324 | 5.766540 | 5.622880 | 5.485919 | 5.355261 | 5.111407 | 4.888668 | 4.684736 | 4.497603 |
8 | 7.598214 | 7.002055 | 6.892701 | 6.786373 | 6.682967 | 6.582381 | 6.389289 | 6.206370 | 6.032953 | 5.868419 | 5.563757 | 5.288305 | 5.038565 | 4.811528 |
9 | 8.485925 | 7.732745 | 7.595886 | 7.463213 | 7.334566 | 7.209794 | 6.971299 | 6.746639 | 6.534819 | 6.334926 | 5.967640 | 5.638864 | 5.343591 | 5.077566 |
10 | 9.360517 | 8.435332 | 8.268790 | 8.107822 | 7.952195 | 7.801692 | 7.515232 | 7.246888 | 6.995247 | 6.759024 | 6.328250 | 5.946372 | 5.606544 | 5.303022 |
11 | 10.222185 | 9.110896 | 8.912718 | 8.721735 | 8.537626 | 8.360087 | 8.023582 | 7.710081 | 7.417658 | 7.144567 | 6.650223 | 6.216116 | 5.833227 | 5.494086 |
12 | 11.071118 | 9.760477 | 9.528917 | 9.306414 | 9.092536 | 8.886875 | 8.498674 | 8.138964 | 7.805191 | 7.495061 | 6.937699 | 6.452733 | 6.028644 | 5.656005 |
13 | 11.907505 | 10.385074 | 10.118581 | 9.863252 | 9.618518 | 9.383844 | 8.942686 | 8.536078 | 8.160725 | 7.813692 | 7.194374 | 6.660292 | 6.197107 | 5.793225 |
14 | 12.731532 | 10.985648 | 10.682852 | 10.393573 | 10.117079 | 9.852683 | 9.357651 | 8.903776 | 8.486904 | 8.103356 | 7.423548 | 6.842362 | 6.342334 | 5.909513 |
15 | 13.543382 | 11.563123 | 11.222825 | 10.898641 | 10.589648 | 10.294984 | 9.745468 | 9.244237 | 8.786150 | 8.366687 | 7.628168 | 7.002072 | 6.467529 | 6.008062 |
16 | 14.343233 | 12.118387 | 11.739546 | 11.379658 | 11.037581 | 10.712249 | 10.107914 | 9.559479 | 9.060688 | 8.606080 | 7.810864 | 7.142168 | 6.575456 | 6.091578 |
17 | 15.131264 | 12.652296 | 12.234015 | 11.837770 | 11.462162 | 11.105895 | 10.446649 | 9.851369 | 9.312558 | 8.823709 | 7.973986 | 7.265060 | 6.668497 | 6.162354 |
18 | 15.907649 | 13.165669 | 12.707191 | 12.274066 | 11.864609 | 11.477260 | 10.763223 | 10.121638 | 9.543631 | 9.021553 | 8.119630 | 7.372859 | 6.748704 | 6.222334 |
19 | 16.672561 | 13.659297 | 13.159992 | 12.689587 | 12.246074 | 11.827603 | 11.059087 | 10.371887 | 9.755625 | 9.201712 | 8.249670 | 7.467420 | 6.817848 | 6.273164 |
20 | 17.426168 | 14.133939 | 13.593294 | 13.085321 | 12.607654 | 12.158116 | 11.335595 | 10.603599 | 9.950115 | 9.364920 | 8.365777 | 7.550369 | 6.877455 | 6.316241 |
21 | 18.168639 | 14.590326 | 14.007936 | 13.462210 | 12.950382 | 12.469921 | 11.594014 | 10.818147 | 10.128546 | 9.513564 | 8.469444 | 7.623131 | 6.928841 | 6.352746 |
22 | 18.900137 | 15.029160 | 14.404724 | 13.821153 | 13.275244 | 12.764077 | 11.835527 | 11.016803 | 10.292244 | 9.648694 | 8.562006 | 7.686957 | 6.973139 | 6.383683 |
23 | 19.620824 | 15.451115 | 14.784425 | 14.163003 | 13.583170 | 13.041582 | 12.061240 | 11.201044 | 10.442425 | 9.771540 | 8.644646 | 7.742944 | 7.011326 | 6.409901 |
24 | 20.330861 | 15.856842 | 15.147775 | 14.488574 | 13.875042 | 13.303379 | 12.272187 | 11.371059 | 10.580207 | 9.883218 | 8.718434 | 7.792056 | 7.044247 | 6.432120 |
25 | 21.030405 | 16.246963 | 15.495478 | 14.798642 | 14.151699 | 13.550358 | 12.469334 | 11.528758 | 10.706612 | 9.984744 | 8.784316 | 7.835137 | 7.072627 | 6.450949 |
26 | 21.719611 | 16.622080 | 15.828209 | 15.093945 | 14.413933 | 13.783356 | 12.653583 | 11.674776 | 10.822580 | 10.077040 | 8.843139 | 7.872927 | 7.097092 | 6.466906 |
27 | 22.398632 | 16.982769 | 16.146611 | 15.375185 | 14.662495 | 14.003166 | 12.825779 | 11.809978 | 10.928972 | 10.160945 | 8.895660 | 7.906077 | 7.118183 | 6.480429 |
28 | 23.067617 | 17.329586 | 16.451303 | 15.643034 | 14.898100 | 14.210534 | 12.986709 | 11.935165 | 11.026580 | 10.237223 | 8.942554 | 7.935155 | 7.136364 | 6.491889 |
29 | 23.726717 | 17.663063 | 16.742874 | 15.898127 | 15.121422 | 14.406164 | 13.137111 | 12.051078 | 11.116128 | 10.306567 | 8.984423 | 7.960662 | 7.152038 | 6.501601 |
30 | 24.376076 | 17.983715 | 17.021889 | 16.141074 | 15.333101 | 14.590721 | 13.277674 | 12.158406 | 11.198283 | 10.369606 | 9.021806 | 7.983037 | 7.165550 | 6.509831 |
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