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112 A P P E N D I X B Present Value Interest Factor Table Period (Years) 1% 3% 5% 7% 10% 1 0.9901 0.9709 0.9524 0.9346 0.9091 2 1.9704 1.9135 1.8594 1.8080 1.7355 3 2.9410 2.8286 2.7232 2.6243 2.4869 4 3.9020 3.7171 3.5460 3.3872 3.1699 5 4.8534 4.5797 4.3295 4.1002 3.7908 6 5.7955 5.4172 5.0757 4.7665 4.3553 7 6.7282 6.2303 5.7864 5.3893 4.8684 8 7.6517 7.0197 6.4632 5.9713 5.3349 9 8.5660 7.7861 7.1078 6.5152 5.7590 10 9.4713 8.5302 7.7217 7.0236 6.1446 11 10.3676 9.2526 8.3064 7.4987 6.4951 12 11.2551 9.9540 8.8633 7.9427 6.8137 13 12.1337 10.6350 9.3936 8.3577 7.1034 14 13.0037 11.2961 9.8986 8.7455 7.3667 15 13.8651 11.9379 10.3797 9.1079 7.6061 20 18.0456 14.8775 12.4622 10.5940 7.8237 25 22.0232 17.4131 14.0939 11.6536 9.0770 30 25.8077 19.6004 15.3725 12.4090 9.4269 35 29.4086 21.4872 16.3742 12.9477 9.6442 40 32.8346 23.1148 17.1591 13.3317 9.7791 45 36.0945 24.5187 17.7741 13.6055 9.8628 50 39.1961 25.7298 18.2559 13.8007 9.9148 75 52.5871 29.7018 19.4850 14.1964 9.9921 100 63.0289 31.5989 19.8479 14.2693 9.9993