a SOLUTION USING INDIVIDUAL CASH FLOWS AND P|F FACTORS
5.00%
EOY + CF – CF NET CF (P|F i%,n) PW OF CF
0 -$100,000.00 -$100,000.00 1.00000 -$100,000.00
1$12,000.00 -$2,000.00 $10,000.00 0.95238 $9,523.81
2$12,000.00 -$2,000.00 $10,000.00 0.90703 $9,070.29
3$12,000.00 -$2,000.00 $10,000.00 0.86384 $8,638.38
4$12,000.00 -$2,000.00 $10,000.00 0.82270 $8,227.02
5$12,000.00 -$2,000.00 $10,000.00 0.78353 $7,835.26
6$12,000.00 -$2,000.00 $10,000.00 0.74622 $7,462.15
7$12,000.00 -$2,000.00 $10,000.00 0.71068 $7,106.81
8$12,000.00 -$2,000.00 $10,000.00 0.67684 $6,768.39
9$12,000.00 -$2,000.00 $10,000.00 0.64461 $6,446.09
10 $12,000.00 -$2,000.00 $10,000.00 0.61391 $6,139.13
11 $12,000.00 -$2,000.00 $10,000.00 0.58468 $5,846.79
12 $12,000.00 -$2,000.00 $10,000.00 0.55684 $5,568.37
13 $12,000.00 -$2,000.00 $10,000.00 0.53032 $5,303.21
14 $12,000.00 -$2,000.00 $10,000.00 0.50507 $5,050.68
15 $12,000.00 -$2,000.00 $10,000.00 0.48102 $4,810.17
$3,796.58 <- PW
PW = $3,796.58 =E7+NPV(0.05,E8:E22)
SOLUTION USING EXCEL’S PV FUNCTION
PW = INVESTMENT + PV(0.05,15,-NET CF FOR t=1,15)