Present Value Tables

The purpose of the present value tables is to make it possible to carry out present value calculations without the use of a financial calculator.

They provide the value now of 1 received at the end of period n at a discount rate of i%.

The present value formula is:

PV = FV / (1 + i)n

This can be re written as:

PV = FV x 1 / (1 + i)n

Present value tables are used to provide a solution for the part of the present value formula shown in red, this is sometimes referred to as the present value factor.

PV = FV x Present value factor

Present Value Tables Example

What is the present value of 4,000 received in 14 years time if the discount rate is 8%?

FV = 4,000
n = 14
i = 8%
PV = FV /(1 + i)n
PV = 4,000 /(1 + 8%)14
PV = 4,000 x 1 / (1 + 8%)14
PV = 4,000 x Present value factor for n = 14, i = 8%
PV = 4,000 x 0.3405
PV = 1,362

The present value factor of 0.3405, is found using the tables by looking along the row for n = 14, until reaching the column for i = 8%, as shown in the preview below.

present value tables v 1.0
Present Value Tables Preview

Present Value Tables Download

The present value tables are available for download in PDF format by following the link below.

Present value tables are one of many time value of money tables, discover another at the links below.

Notes and major health warnings
Users use these present value tables at their own risk. We make no warranty or representation as to its accuracy and we are covered by the terms of our legal disclaimer, which you are deemed to have read. This is an example of a present value factor table that you might use when considering how to calculate present values. It is purely illustrative of a PV table of 1. This is not intended to reflect general standards or targets for any particular business, company or sector. If you do spot a mistake in this present value of 1 table, please let us know and we will try to fix it.
Present Value Tables November 6th, 2016Team

You May Also Like


Related pages


common sized income statementdeferrals accountingaccounting entry for provision for doubtful debtsadjusting entries bad debt expenseappropriation account for partnershipfv pmt calculatorwhat is perpetual annuitycalculating fv in excelcalculating degree of operating leveragepresent and future value tablesvoucher templatescompute the contribution margin ratioaccounting receivable processwith recourse factoringmarkup calculationsadjusting entrienbv depreciationstraight line depreciation method calculatorhow to figure straight line depreciationfob destination collectgearing leveragepetty cash expense report templatewhere are adjusting entries recordedfixed assets sold formulajournal entry for impairment losspresent value and annuity tablesperiodic inventory system closing entriesbad debt accounting entryaccounting worksheet templateallowance for sales returns journal entryhow to reverse accrued expensesadjusting entry definitionfreight in freight out accountingexcel rate function mathematical formulahow to calculate depreciation with residual valuestraight line depreciation schedule excelbond amortization schedule excelrevenue accrualssample of retained earnings statementvaluation allowance journal entrycash profit ratio formulapractice adjusting entriesdouble entry bookkeeping questions and answerswhat are manufacturing overheadscontribution margin and fixed costsdefinition payback periodpresent future value formulahow to calculate percentage of completion in excelperiodic inventory system cost of goods soldunearned interest incomeliquidation accounting treatmentsales ledger control accountcontra entriesaging of accounts receivable method formulaanuity duehow to calculate inventory turnover periodhow to do vertical analysis of income statementwhat is the journal entry for prepaid rentinventory days calculation formulafavorable variance definitionaccruals accounting entriesa common size income statementeffective annual rate formulathe effective interest amortization methoddeclining balance formulaimprest system petty cashentry for accrued expensehorizontal analysis examplehow to convert markup to margindeferred tax liability accounting treatmentdeferred tax liability formulaaccounting cvptable present value annuitycalculating gross profit rateexcel calculate npvgp calculator formulareceivable conversion periodaccounts receivable trial balance