Ch5-Discounted Cash Flow Valuation-11E

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CHAPTER 5 DISCOUNTED CASH FLOW VALUATION Answers to Concepts Review and Critical Thinking Questions 1. Assuming positive cash flows and a positive interest rate, both the present and the future value will rise. 2. Assuming positive cash flows and a positive interest rate, the present value will fall, and the future value will rise. 3. It’s deceptive, but very common. The deception is particularly irritating given that such lotteries are usually government sponsored! 4. The most important consideration is the interest rate the lottery uses to calculate the lump sum option. If you can earn an interest rate that is higher than you are being offered, you can create larger annuity payments. Of course, taxes are also a consideration, as well as how badly you really need $5 million today. 5. If the total amount of money is fixed, you want as much as possible as soon as possible. The team (or, more accurately, the team owner) wants just the opposite. 6. The better deal is the one with equal installments. 7. Yes, they should. APRs generally don’t provide the relevant rate. The only advantage is that they are easier to compute, but, with modern computing equipment, that advantage is not very important. 8. A freshman does. The reason is that the freshman gets to use the money for much longer before interest starts to accrue. 9. The subsidy is the present value (on the day the loan is made) of the interest that would have accrued up until the time it actually begins to accrue. 10. The problem is that the subsidy makes it easier to repay the loan, not to obtain it. However, the ability to repay the loan depends on future employment, not current need. For example, consider a student who is currently needy, but is preparing for a career in a high-paying area (such as corporate finance!). Should this student receive the subsidy? How about a student who is currently not needy, but is preparing for a relatively low-paying job (such as becoming a college professor)?
CHAPTER 8 – 2 Solutions to Questions and Problems NOTE: All end-of-chapter problems were solved using a spreadsheet. Many problems require multiple steps. Due to space and readability constraints, when these intermediate steps are included in this solutions manual, rounding may appear to have occurred. However, the final answer for each problem is found without rounding during any step in the problem. Basic 1. The time line is: 0 1 2 3 4 PV $470 $610 $735 $920 To solve this problem, we must find the PV of each cash flow and add them. To find the PV of a lump sum, we use: PV = FV/(1 + r ) t PV@10% = $470/1.10 + $610/1.10 2 + $735/1.10 3 + $920/1.10 4 = $2,111.99 PV@18% = $470/1.18 + $610/1.18 2 + $735/1.18 3 + $920/1.18 4 = $1,758.27 PV@24% = $470/1.24 + $610/1.24 2 + $735/1.24 3 + $920/1.24 4 = $1,550.39 2. The time lines are: 0 1 2 3 4 5 6 7 8 PV $5,300 $5,300 $5,300 $5,300 $5,300 $5,300 $5,300 $5,300 0 1 2 3 4 5 PV $7,300 $7,300 $7,300 $7,300 $7,300 To find the PVA, we use the equation: PVA = C ({1 – [1/(1 + r ) t ]}/ r ) At a 5 percent interest rate: X@5%: PVA = $5,300{[1 – (1/1.05) 8 ]/.05} = $34,255.03 Y@5%: PVA = $7,300{[1 – (1/1.05) 5 ]/.05} = $31,605.18 And at a 15 percent interest rate: X@15%: PVA = $5,300{[1 – (1/1.15) 8 ]/.15} = $23,782.80 Y@15%: PVA = $7,300{[1 – (1/1.15) 5 ]/.15} = $24,470.73
CHAPTER 8 – 3 Notice that the cash flow of X has a greater PV at a 5 percent interest rate, but a lower PV at a 15 percent interest rate. The reason is that X has greater total cash flows. At a lower interest rate, the total cash flow is more important since the cost of waiting (the interest rate) is not as great. At a higher interest rate, Y is more valuable since it has larger cash flows. At the higher interest rate, these larger cash flows early are more important since the cost of waiting (the interest rate) is so much greater. 3. The time line is: 0 1 2 3 4 $1,075 $1,210 $1,340 $1,420 To solve this problem, we must find the FV of each cash flow and add them. To find the FV of a lump sum, we use: FV = PV(1 + r ) t FV@6% = $1,075(1.06) 3 + $1,210(1.06) 2 + $1,340(1.06) + $1,420 = $5,480.30 FV@13% = $1,075(1.13) 3 + $1,210(1.13) 2 + $1,340(1.13) + $1,420 = $6,030.36 FV@27% = $1,075(1.27) 3 + $1,210(1.27) 2 + $1,340(1.27) + $1,420 = $7,275.42 Notice, since we are finding the value at Year 4, the cash flow at Year 4 is added to the FV of the other cash flows. In other words, we do not need to compound this cash flow. 4. To find the PVA, we use the equation: PVA = C ({1 – [1/(1 + r ) t ]}/ r ) 0 1 15 PV $3,850 $3,850 $3,850 $3,850 $3,850 $3,850 $3,850 $3,850 $3,850 PVA@15 yrs: PVA = $3,850{[1 – (1/1.06) 15 ]/.06} = $37,392.16 0 1 40 PV $3,850 $3,850 $3,850 $3,850 $3,850 $3,850 $3,850 $3,850 $3,850 PVA@40 yrs: PVA = $3,850{[1 – (1/1.06) 40 ]/.06} = $57,928.24 0 1 75 PV $3,850 $3,850 $3,850 $3,850 $3,850 $3,850 $3,850 $3,850 $3,850 PVA@75 yrs: PVA = $3,850{[1 – (1/1.06) 75 ]/.06} = $63,355.02
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CHAPTER 8 – 4 To find the PV of a perpetuity, we use the equation: PV = C / r 0 1 PV $3,850 $3,850 $3,850 $3,850 $3,850 $3,850 $3,850 $3,850 $3,850 PV = $3,850/.06 = $64,166.67 Notice that as the length of the annuity payments increases, the present value of the annuity approaches the present value of the perpetuity. The present value of the 75-year annuity and the present value of the perpetuity imply that the value today of all perpetuity payments beyond 75 years is only $811.65. 5. Here we have the PVA, the length of the annuity, and the interest rate. We want to calculate the annuity payment. Using the PVA equation and solving for the payment in each case, we find: 0 1 2 3 4 5 6 $12,000 C C C C C C PVA = C ({1 – [1/(1 + r ) t ]}/ r ) $12,000 = C {[1 – (1/1.11) 6 ]/.11} C = $12,000/4.23054 C = $2,836.52 0 1 2 3 4 5 6 7 8 $19,700 C C C C C C C C PVA = C ({1 – [1/(1 + r ) t ]}/ r ) $19,700 = C {[1 – (1/1.07) 8 ]/.07} C = $19,700/5.97130 C = $3,299.11 0 1 15 $134,280 C C C C C C C C C PVA = C ({1 – [1/(1 + r ) t ]}/ r ) $134,280 = C {[1 – (1/1.08) 15 ]/.08} C = $134,280/8.55948 C = $15,687.87 0 1 20 $300,000 C C C C C C C C C PVA = C ({1 – [1/(1 + r ) t ]}/ r ) $300,000 = C {[1 – (1/1 .06) 20 ]/.06} C = $300,000/11.46992
CHAPTER 8 – 5 C = $26,155.37 6. Here we need to find the present value of an annuity. Using the PVA equation, we find: 0 1 2 3 4 5 6 7 PVA $1,750 $1,750 $1,750 $1,750 $1,750 $1,750 $1,750 PVA = C ({1 – [1/(1 + r ) t ]}/ r ) PVA = $1,750{[1 – (1/1.05) 7 ]/.05} PVA = $10,126.15 0 1 2 3 4 5 6 7 8 9 PVA $1,390 $1,390 $1,390 $1,390 $1,390 $1,390 $1,390 $1,390 $1,390 PVA = C ({1 – [1/(1 + r ) t ]}/ r ) PVA = $1,390{[1 – (1/1.10) 9 ]/.10} PVA = $8,005.04 0 1 18 PVA $17,500 $17,50 0 $17,500 $17,500 $17,500 $17,500 $17,500 $17,50 0 $17,500 PVA = C ({1 – [1/(1 + r ) t ]}/ r ) PVA = $17,500{[1 – (1/1.08) 18 ]/.08} PVA = $164,008.02 0 1 28 PVA $50,000 $50,00 0 $50,000 $50,000 $50,000 $50,000 $50,000 $50,00 0 $50,000 PVA = C ({1 – [1/(1 + r ) t ]}/ r ) PVA = $50,000{[1 – (1/1.14) 28 ]/.14} PVA = $348,033.11 7. Here we have the FVA, the length of the annuity, and the interest rate. We want to calculate the annuity payment. Using the FVA equation: 0 1 8 $25,600 C C C C C C C C FVA = C {[(1 + r ) t – 1]/ r } $25,600 = C [(1.05 8 – 1)/.05] C = $25,600/9.54911 C = $2,680.88
CHAPTER 8 – 6 0 1 40 $1,250,000 C C C C C C C C C FVA = C {[(1 + r ) t – 1]/ r } $1,250,000 = C [(1.07 40 – 1)/.07] C = $1,250,000/199.63511 C = $6,261.42 0 1 25 $535,000 C C C C C C C C C FVA = C {[(1 + r ) t – 1]/ r } $535,000 = C [(1.08 25 – 1)/.08] C = $535,000/73.10594 C = $7,318.15 0 1 13 $104,600 C C C C C C C C C FVA = C {[(1 + r ) t – 1]/ r } $104,600 = C [(1.04 13 – 1)/.04] C = $104,600/16.62684 C = $6,291.03 8. Here we need to find the future value of an annuity. Using the FVA equation, we find: 0 1 10 FVA $2,100 $2,100 $2,100 $2,100 $2,100 $2,100 $2,100 $2,100 $2,100 $2,100 FVA = C {[(1 + r ) t – 1]/ r } FVA = $2,100[(1.07 10 – 1)/.07] FVA = $29,014.54 0 1 40 FVA $6,500 $6,500 $6,500 $6,500 $6,500 $6,500 $6,500 $6,500 $6,500 FVA = C {[(1 + r ) t – 1]/ r } FVA = $6,500[(1.08 40 – 1)/.08] FVA = $1,683,867.37
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CHAPTER 8 – 7 0 1 9 FVA $1,100 $1,100 $1,100 $1,100 $1,100 $1,100 $1,100 $1,100 $1,100 FVA = C {[(1 + r ) t – 1]/ r } FVA = $1,100[(1.09 9 – 1)/.09] FVA = $14,323.14 0 1 30 FVA $5,000 $5,000 $5,000 $5,000 $5,000 $5,000 $5,000 $5,000 $5,000 FVA = C {[(1 + r ) t – 1]/ r } FVA = $5,000[(1.11 30 – 1)/.11] FVA = $995,104.39 8. Here we need to find the FVA. The equation to find the FVA is: FVA = C {[(1 + r ) t – 1]/ r } 0 1 20 FVA $5,300 $5,300 $5,300 $5,300 $5,300 $5,300 $5,300 $5,300 $5,300 FVA for 20 years = $5,300[(1.098 20 – 1)/.098] FVA for 20 years = $296,748.26 0 1 40 FVA $5,300 $5,300 $5,300 $5,300 $5,300 $5,300 $5,300 $5,300 $5,300 FVA for 40 years = $5,300[(1.098 40 – 1)/.098] FVA for 40 years = $2,221,767.13 Notice that because of exponential growth, doubling the number of periods does not merely double the FVA. 10. The time line is: 0 1 PV $30,00 0 $30,000 $30,000 $30,000 $30,000 $30,000 $30,00 0 $30,000 $30,000
CHAPTER 8 – 8 This cash flow is a perpetuity. To find the PV of a perpetuity, we use the equation: PV = C / r PV = $30,000/.056 PV = $535,714.29 11. The time line is: 0 1 –$525,000 $30,00 0 $30,000 $30,000 $30,000 $30,000 $30,000 $30,00 0 $30,000 $30,000 Here we need to find the interest rate that equates the perpetuity cash flows with the PV of the cash flows. Using the PV of a perpetuity equation: PV = C / r $525,000 = $30,000/ r We can now solve for the interest rate as follows: r = $30,000/$525,000 r = .0571, or 5.71% 12. For discrete compounding, to find the EAR, we use the equation: EAR = [1 + (APR/ m )] m – 1 EAR = [1 + (.078/4)] 4 – 1 = .0803, or 8.03% EAR = [1 + (.153/12)] 12 – 1 = .1642, or 16.42% EAR = [1 + (.124/365)] 365 – 1 = .1320, or 13.20% To find the EAR with continuous compounding, we use the equation: EAR = e q – 1 EAR = e .114 – 1 EAR = .1208, or 12.08% 13. Here we are given the EAR and need to find the APR. Using the equation for discrete compounding: EAR = [1 + (APR/ m )] m – 1 We can now solve for the APR. Doing so, we get: APR = m [(1 + EAR) 1/ m – 1] EAR = .142 = [1 + (APR/2)] 2 – 1 APR = 2(1.142 1/2 – 1) = .1373, or 13.73% EAR = .184 = [1 + (APR/12)] 12 – 1 APR = 12(1.184 1/12 – 1) = .1701, or 17.01%
CHAPTER 8 – 9 EAR = .111 = [1 + (APR/52)] 52 – 1 APR = 52(1.111 1/52 – 1) = .1054, or 10.54% EAR = .089 = [1 + (APR/365)] 365 – 1 APR = 365(1.089 1/365 – 1) = .0853, or 8.53% 14. For discrete compounding, to find the EAR, we use the equation: EAR = [1 + (APR/ m )] m – 1 So, for each bank, the EAR is: First National: EAR = [1 + (.138/12)] 12 – 1 = .1471, or 14.71% First United: EAR = [1 + (.141/2)] 2 – 1 = .1460, or 14.60% Notice that the higher APR does not necessarily result in the higher EAR. The number of compounding periods within a year will also affect the EAR. 15. The reported rate is the APR, so we need to convert the EAR to an APR as follows: EAR = [1 + (APR/ m )] m – 1 APR = m [(1 + EAR) 1/ m – 1] APR = 365[(1.182) 1/365 – 1] APR = .1672, or 16.72% This is deceptive because the borrower is actually paying annualized interest of 18.2 percent per year, not the 16.72 percent reported on the loan contract. 16. The time line is: 0 1 34 $5,500 FV For this problem, we need to find the FV of a lump sum using the equation: FV = PV(1 + r ) t It is important to note that compounding occurs semiannually. To account for this, we will divide the interest rate by two (the number of compounding periods in a year), and multiply the number of periods by two. Doing so, we get: FV = $5,500[1 + (.084/2)] 17(2) FV = $22,277.43
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CHAPTER 8 – 10 17. For this problem, we need to find the FV of a lump sum using the equation: FV = PV(1 + r ) t It is important to note that compounding occurs daily. To account for this, we will divide the interest rate by 365 (the number of days in a year, ignoring leap year), and multiply the number of periods by 365. Doing so, we get: 0 1 5(365) $7,500 FV FV in 5 years = $7,500[1 + (.083/365)] 5(365) FV in 5 years = $11,357.24 0 1 10(365) $7,500 FV FV in 10 years = $7,500[1 + (.083/365)] 10(365) FV in 10 years = $17,198.27 0 1 20(365) $7,500 FV FV in 20 years = $7,500[1 + (.083/365)] 20(365) FV in 20 years = $39,437.39 18. The time line is: 0 1 10(365) PV $95,000 For this problem, we need to find the PV of a lump sum using the equation: PV = FV/(1 + r ) t It is important to note that compounding occurs daily. To account for this, we will divide the interest rate by 365 (the number of days in a year, ignoring leap year), and multiply the number of periods by 365. Doing so, we get: PV = $95,000/[(1 + .09/365) 10(365) ] PV = $38,628.40
CHAPTER 8 – 11 19. The APR is the interest rate per period times the number of periods in a year. In this case, the interest rate is 25.5 percent per month, and there are 12 months in a year, so we get: APR = 12(25.5%) = 306% To find the EAR, we use the EAR formula: EAR = [1 + (APR/ m )] m – 1 EAR = (1 + .255) 12 – 1 EAR = 14.2660, or 1,426.60% Notice that we didn’t need to divide the APR by the number of compounding periods per year. We do this division to get the interest rate per period, but in this problem we are already given the interest rate per period. 20. The time line is: 0 1 60 $84,500 C C C C C C C C C We first need to find the annuity payment. We have the PVA, the length of the annuity, and the interest rate. Using the PVA equation: PVA = C ({1 – [1/(1 + r ) t ]}/ r ) $84,500 = C [1 – {1/[1 + (.047/12)] 60 }/(.047/12)] Solving for the payment, we get: C = $84,500/53.3786 C = $1,583.03 To find the EAR, we use the EAR equation: EAR = [1 + (APR/ m )] m – 1 EAR = [1 + (.047/12)] 12 – 1 EAR = .0480, or 4.80% 21. The time line is: 0 1 t –$18,000 $500 $500 $500 $500 $500 $500 $500 $500 $500 Here we need to find the length of an annuity. We know the interest rate, the PVA, and the payments. Using the PVA equation: PVA = C ({1 – [1/(1 + r ) t ]}/ r ) $18,000 = $500{[1 – (1/1.018) t ]/.018}
CHAPTER 8 – 12 Now we solve for t : 1/1.018 t = 1 – ($18,000/$500)(.018) 1/1.018 t = .352 1.018 t = 1/.352 = 2.841 t = ln 2.841/ln 1.018 t = 58.53 months 22. The time line is: 0 1 –$3 $4 Here we are trying to find the interest rate when we know the PV and FV. Using the FV equation: FV = PV(1 + r ) $4 = $3(1 + r ) r = 4/3 – 1 r = .3333, or 33.33% per week The interest rate is 33.33% per week. To find the APR, we multiply this rate by the number of weeks in a year, so: APR = (52)33.33% APR = 1,733.33% And using the equation to find the EAR: EAR = [1 + (APR/ m )] m – 1 EAR = [1 + .3333] 52 – 1 EAR = 3,139,165.1569, or 313,916,515.69% 23. The time line is: 0 1 –$260,000 $1,500 $1,500 $1,500 $1,500 $1,500 $1,500 $1,500 $1,500 $1,500 Here we need to find the interest rate that equates the perpetuity cash flows with the PV of the cash flows. Using the PV of a perpetuity equation: PV = C / r $260,000 = $1,500/ r We can now solve for the interest rate as follows: r = $1,500/$260,000 r = .0058, or .58% per month
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CHAPTER 8 – 13 The interest rate is .58% per month. To find the APR, we multiply this rate by the number of months in a year, so: APR = 12(.58%) = 6.92% And using the equation to find an EAR: EAR = [1 + (APR/ m )] m – 1 EAR = [1 + .0058] 12 – 1 EAR = .0715, or 7.15% 24. The time line is: 0 1 480 $475 $475 $475 $475 $475 $475 $475 $475 $475 This problem requires us to find the FVA. The equation to find the FVA is: FVA = C {[(1 + r ) t – 1]/ r } FVA = $475[{[1 + (.10/12)] 480 – 1}/(.10/12)] FVA = $3,003,937.80 25. The time line is: 0 1 40 $5,700 $5,700 $5,700 $5,700 $5,700 $5,700 $5,700 $5,700 $5,700 In the previous problem, the cash flows are monthly and the compounding period is monthly. The compounding periods are still monthly, but since the cash flows are annual, we need to use the EAR to calculate the future value of annual cash flows. It is important to remember that you have to make sure the compounding periods of the interest rate are the same as the timing of the cash flows. In this case, we have annual cash flows, so we need the EAR since it is the true annual interest rate you will earn. So, finding the EAR: EAR = [1 + (APR/ m )] m – 1 EAR = [1 + (.10/12)] 12 – 1 EAR = .1047, or 10.47% Using the FVA equation, we get: FVA = C {[(1 + r ) t – 1]/ r } FVA = $5,700[(1.1047 40 – 1)/.1047] FVA = $2,868,732.50 26. The time line is: 0 1 16 PV $3,000 $3,000 $3,000 $3,000 $3,000 $3,000 $3,000 $3,000 $3,000
CHAPTER 8 – 14 The cash flows are an annuity with four payments per year for four years, or 16 payments. We can use the PVA equation: PVA = C ({1 – [1/(1 + r ) t ]}/ r ) PVA = $3,000{[1 – (1/1.0057) 16 ]/.0057} PVA = $45,751.83 27. The time line is: 0 1 2 3 4 PV $815 $990 $0 $1,520 The cash flows are annual and the compounding period is quarterly, so we need to calculate the EAR to make the interest rate comparable with the timing of the cash flows. Using the equation for the EAR, we get: EAR = [1 + (APR/ m )] m – 1 EAR = [1 + (.085/4)] 4 – 1 EAR = .0877, or 8.77% And now we use the EAR to find the PV of each cash flow as a lump sum and add them together: PV = $815/1.0877 + $990/1.0877 2 + $1,520/1.0877 4 PV = $2,671.72 28. The time line is: 0 1 2 3 4 PV $2,480 $0 $3,920 $2,170 Here the cash flows are annual and the given interest rate is annual, so we can use the interest rate given. We can find the PV of each cash flow and add them together. PV = $2,480/1.0932 + $3,920/1.0932 3 + $2,170/1.0932 4 PV = $6,788.39 Intermediate 29. The total interest paid by First Simple Bank is the interest rate per period times the number of periods. In other words, the interest by First Simple Bank paid over 10 years will be: .064(10) = .64 First Complex Bank pays compound interest, so the interest paid by this bank will be the FV factor of $1 minus the initial investment of $1, or: (1 + r ) 10 – 1
CHAPTER 8 – 15 Setting the two equal, we get: (.064)(10) = (1 + r ) 10 – 1 r = 1.64 1/10 – 1 = .0507, or 5.07% 30. The time line is: 0 1 60 $65,500 C C C C C C C C C We need to use the PVA due equation, which is: PVA due = (1 + r )PVA Using this equation: PVA due = $65,500 = [1 + (.041/12)] × C [{1 – 1/[1 + (.041/12) 60 ]}/(.041/12)] $65,276.97 = C {1 – [1/(1 + .041/12) 60 ]}/(.041/12)] C = $1,205.12 Notice, to find the payment for the PVA due, we find the PV of an ordinary annuity, then compound this amount forward one period. 31. Here we need to find the FV of a lump sum, with a changing interest rate. We must do this problem in two parts. After the first six months, the balance will be: FV = $9,000[1 + (.0125/12)] 6 FV = $9,056.40 This is the balance in six months. The FV in another six months will be: FV = $9,056.40[1 + (.178/12)] 6 FV = $9,892.90 The problem asks for the interest accrued, so, to find the interest, we subtract the beginning balance from the FV. The interest accrued is: Interest = $9,892.90 – 9,000 Interest = $892.90 32. We will calculate the time we must wait if we deposit in the bank that pays simple interest. The interest amount we will receive each year in this bank will be: Interest = $90,000(.048) Interest = $4,320 per year
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CHAPTER 8 – 16 The deposit will have to increase by the difference between the amount we need by the amount we originally deposit divided by the interest earned per year, so the number of years it will take in the bank that pays simple interest is: Years to wait = ($275,000 – 90,000)/$4,320 Years to wait = 42.82 years To find the number of years it will take in the bank that pays compound interest, we can use the future value equation for a lump sum and solve for the periods. Doing so, we find: 0 1 t –$90,000 $275,000 FV = PV(1 + r ) t $275,000 = $90,000[1 + (.048/12)] t t = 279.80 months, or 23.32 years 33. The time line is: 0 1 12 –$1 FV Here we need to find the future value of a lump sum. We need to make sure to use the correct number of periods. So, the future value after one year will be: FV = PV(1 + r ) t FV = $1(1.0121) 12 FV = $1.16 And the future value after two years will be: 0 1 24 –$1 FV FV = PV(1 + r ) t FV = $1(1.0121) 24 FV = $1.33 34. The time line is: 0 1 31 –£440 £60 £60 £60 £60 £60 £60 £60 £60 £60
CHAPTER 8 – 17 Here we are given the PVA, number of periods, and the amount of the annuity. We need to solve for the interest rate. Even though the currency is pounds and not dollars, we can still use the same time value equations. Using the PVA equation: PVA = C ({1 – [1/(1 + r ) t ]}/ r ) £440 = £60[{1 – [1/(1 + r ) 31 ]}/ r ] To find the interest rate, we need to solve this equation on a financial calculator, using a spreadsheet, or by trial and error. If you use trial and error, remember that increasing the interest rate decreases the PVA, and decreasing the interest rate increases the PVA. Using a spreadsheet, we find: r = 13.36% Not bad for an English Literature major! 35. Here we need to compare two cash flows, so we will find the value today of both sets of cash flows. We need to make sure to use the monthly cash flows since the salary is paid monthly. Doing so, we find: 0 1 24 $7,500 $7,500 $7,500 $7,500 $7,500 $7,500 $7,500 $7,500 $7,500 PVA 1 = $90,000/12({1 – 1/[1 + (.07/12) 24 ]}/(.07/12)) PVA 1 = $167,513.24 0 1 24 $20,000 $6,417 $6,417 $6,417 $6,417 $6,417 $6,417 $6,417 $6,417 $6,417 PVA 2 = $20,000 + $77,000/12({1 – 1/[1 + (.07/12) 24 ]}/(.07/12)) PVA 2 = $163,316.89 You should choose the first option since it has a higher present value. 36. The time line is: 0 1 20 PVA $25,000 $25,00 0 $25,000 $25,000 $25,000 $25,000 $25,00 0 $25,000 $25,000 The cash flows are an annuity, so we can use the present value of an annuity equation. Doing so, we find: PVA = C ({1 – [1/(1 + r ) t ]}/ r ) PVA = $25,000({1 – [1/(1.09) 20 ]}/.09) PVA = $228,213.64
CHAPTER 8 – 18 37. The investment we should choose is the investment with the higher rate of return. We will use the future value equation to find the interest rate for each option. Doing so, we find the return for Investment G is: 0 6 –$25,000 $60,000 FV = PV(1 + r ) t $60,000 = $25,000(1 + r ) 6 r = ($60,000/$25,000) 1/6 – 1 r = .1571, or 15.71% And the return for Investment H is: 0 9 –$25,000 $92,000 FV = PV(1 + r ) t $92,000 = $25,000(1 + r ) 9 r = ($92,000/$25,000) 1/9 – 1 r = .1558, or 15.58% So, we should choose Investment H since it has a higher return. 38. The time line is: 0 1 13 $10,000 $10,00 0 $10,000 $10,000 $10,000 $10,000 $10,00 0 $10,000 $10,000 The relationships between the present value of an annuity and the interest rate are: PVA falls as r increases, and PVA rises as r decreases. FVA rises as r increases, and FVA falls as r decreases. The present values of $10,000 per year for 13 years at the various interest rates given are: PVA@10% = $10,000{[1 – (1/1.10) 13 ]/.10} = $71,033.56 PVA@5% = $10,000{[1 – (1/1.05) 13 ]/.05} = $93,935.73 PVA@15% = $10,000{[1 – (1/1.15) 13 ]/.15} = $55,831.47 39. The time line is: 0 1 t –$15,000 $225 $225 $225 $225 $225 $225 $225 $225 $225
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CHAPTER 8 – 19 Here we are given the FVA, the interest rate, and the amount of the annuity. We need to solve for the number of payments. Using the FVA equation: FVA = $15,000 = $225[{[1 + (.065/12)] t – 1}/(.065/12)] Solving for t , we get: 1.00542 t = 1 + ($15,000/$225)(.065/12) t = ln 1.36111/ln 1.00542 t = 57.07 payments 40. The time line is: 0 1 60 –$95,000 $1,850 $1,850 $1,850 $1,850 $1,850 $1,850 $1,850 $1,850 $1,850 Here we are given the PVA, number of periods, and the amount of the annuity. We need to solve for the interest rate. Using the PVA equation: PVA = $95,000 = $1,850[{1 – [1/(1 + r ) 60 ]}/ r ] To find the interest rate, we need to solve this equation on a financial calculator, using a spreadsheet, or by trial and error. If you use trial and error, remember that increasing the interest rate lowers the PVA, and decreasing the interest rate increases the PVA. Using a spreadsheet, we find: r = .525% The APR is the periodic interest rate times the number of periods in the year, so: APR = 12(.525%) = 6.30% This is the monthly interest rate. To find the APR with a monthly interest rate, we multiply the monthly rate by 12, so the APR is: APR = .00525 × 12 APR = .0630, or 6.30% 41. The time line is: 0 1 2 3 4 5 PV $39,344,970 $42,492,56 8 $45,640,165 $48,787,763 $51,935,36 0 To solve this problem, we must find the PV of each cash flow and add them. To find the PV of a lump sum, we use: PV = FV/(1 + r ) t
CHAPTER 8 – 20 PV = $39,344,970/1.11 + $42,492,568/1.11 2 + $45,640,165/1.11 3 + $48,787,763/1.11 4 + $51,935,360/1.11 5 PV = $166,264,654.66
CHAPTER 8 – 21 42. The time line is: 0 1 2 3 4 $600,000 $8,000,000 $8,000000 $12,000,00 0 $12,00000 0 To solve this problem, we must find the PV of each cash flow and add them. To find the PV of a lump sum, we use: PV = FV/(1 + r ) t PV = $600,000 + $8,000,000/1.11 + $8,000,000/1.11 2 + $12,000,000/1.11 3 + $12,000,000/1.11 4 PV = $30,979,254.94 43. Here we are finding the interest rate for an annuity cash flow. We are given the PVA, the number of periods, and the amount of the annuity. We should also note that the PV of the annuity is the amount borrowed, not the purchase price, since we are making a down payment on the warehouse. The amount borrowed is: Amount borrowed = .80($2,600,000) = $2,080,000 The time line is: 0 1 360 –$2,080,000 $14,200 $14,200 $14,200 $14,200 $14,200 $14,200 $14,200 $14,200 $14,200 Using the PVA equation: PVA = $2,080,000 = $14,200[{1 – [1/(1 + r ) 360 ]}/ r ] To find the interest rate, we need to solve this equation on a financial calculator, using a spreadsheet, or by trial and error. If you use trial and error, remember that increasing the interest rate lowers the PVA, and decreasing the interest rate increases the PVA. Using a spreadsheet, we find: r = .605% The APR is the monthly interest rate times the number of months in the year, so: APR = 12(.605%) APR = 7.26% And the EAR is: EAR = (1 + .00605) 12 – 1 EAR = .0750, or 7.50% 44. Here we have two cash flow streams that will be combined in the future. In essence, we have three time lines. We will start with the time lines for the savings period, which are:
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CHAPTER 8 – 22 Bond account: 0 1 2 3 4 5 6 7 8 9 10 $60,000 $9,000 $9,000 $9,000 $9,000 $9,000 $9,000 $9,000 $9,000 $9,000 $9,000 Stock account: 0 10 $230,000 To find the withdrawal amount, we need to know the present value, as well as the interest rate and periods, which are given. The present value of the retirement account is the future value of the stock and bond account. We need to find the future value of each account and add the future values together. For the bond account, the future value is the value of the current savings plus the value of the annual deposits. So, the future value of the bond account will be: FV = C {[(1 + r ) t – 1]/ r } + PV(1 + r ) t FV = $9,000{[(1 + .06) 10 – 1]/.06} + $60,000(1 + .06) 10 FV = $226,078.02 The total value of the stock account at retirement will be the future value of a lump sum, so: FV = PV(1 + r ) t FV = $230,000(1 + .105) 10 FV = $624,238.59 The total value of the account at retirement will be: Total value at retirement = $226,078.02 + 624,238.59 Total value at retirement = $850,316.61 So, at retirement, we have: 0 1 25 –$850,316.61 C C C C C C C C C This amount is the present value of the annual withdrawals. Now we can use the present value of an annuity equation to find the annuity amount. Doing so, we find the annual withdrawal will be: PVA = C ({1 – [1/(1 + r ) t ]}/ r ) $850,316.01 = C [{1 – [1/(1 + .053) 25 ]}/.053] C = $62,158.80
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CHAPTER 8 – 23 45. The time line is: 0 1 60 $465 $465 $465 $465 $465 $465 $465 $465 $465 Here we are given the PVA for an annuity due, number of periods, and the amount of the annuity. We need to solve for the interest rate. Using the PVA equation: PVA due = C [{1 – [1/(1 + r )] t }/ r ](1 + r ) $24,500 = $465[{1 – [1/(1 + r )] 60 }/ r ](1 + r ) To find the interest rate, we need to solve this equation on a financial calculator, using a spreadsheet, or by trial and error. If you use trial and error, remember that increasing the interest rate decreases the PVA, and decreasing the interest rate increases the PVA. Using a spreadsheet, we find: r = .00452, or .452% This is the monthly interest rate. To find the APR with a monthly interest rate, we multiply the monthly rate by 12, so the APR is: APR = .00452 × 12 APR = .0542, or 5.42% 46. a. If the payments are in the form of an ordinary annuity, the present value will be: 0 1 2 3 4 5 $14,500 $14,500 $14,500 $14,500 $14,500 PVA = C ({1 – [1/(1 + r ) t ]}/ r ) PVA = $14,500[{1 – [1/(1 + .071) 5 ]}/ .071] PVA = $59,294.01 If the payments are an annuity due, the present value will be: 0 1 2 3 4 5 $14,500 $14,500 $14,500 $14,500 $14,500 PVA due = (1 + r )PVA PVA due = (1 + .071)$59,294.01 PVA due = $63,503.89 b. We can find the future value of the ordinary annuity as: FVA = C {[(1 + r ) t – 1]/ r } FVA = $14,500{[(1 + .071) 5 – 1]/.071} FVA = $83,552.26
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CHAPTER 8 – 24 If the payments are an annuity due, the future value will be: FVA due = (1 + r )FVA FVA due = (1 + .071)$83,552.26 FVA due = $89,484.47 c. Assuming a positive interest rate, the present value of an annuity due will always be larger than the present value of an ordinary annuity. Each cash flow in an annuity due is received one period earlier, which means there is one period less to discount each cash flow. Assuming a positive interest rate, the future value of an annuity due will always be higher than the future value of an ordinary annuity. Since each cash flow is made one period sooner, each cash flow receives one extra period of compounding. 47. Here we need to find the difference between the present value of an annuity and the present value of a perpetuity. The annuity time line is: 0 1 30 PVA $11,500 $11,500 $11,500 $11,500 $11,500 $11,500 $11,500 $11,50 0 $11,500 PVA = C ({1 – [1/(1 + r ) t ]}/ r ) PVA = $11,500{[1 – (1/1.043) 30 ]/.043} PVA = $191,810.81 And the present value of the perpetuity is: 0 1 PV $11,500 $11,50 0 $11,500 $11,500 $11,500 $11,500 $11,50 0 $11,500 $11,500 PVP = C / r PVP = $11,500/.043 PVP = $267,441.86 So, the difference in the present values is: Difference = $267,441.86 – 191,810.81 Difference = $75,631.05 There is another common way to answer this question. We need to recognize that the difference in the cash flows is a perpetuity of $11,500 beginning 31 years from now. We can find the present value of this perpetuity and the solution will be the difference in the cash flows. So, we can find the present value of this perpetuity as: PVP = C / r PVP = $11,500/.043 PVP = $267,441.86
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CHAPTER 8 – 25 This is the present value 30 years from now, one period before the first cash flows. We can now find the present value of this lump sum as: PV = FV/(1 + r ) t PV = $267,441.86/(1 + .043) 30 PV = $75,631.05 This is the same answer we calculated before. 48. The time line is: 0 1 18 19 30 $8,250 $8,250 $8,250 $8,250 Here we need to find the present value of an annuity at several different times. The annuity has semiannual payments, so we need the semiannual interest rate. The semiannual interest rate is: Semiannual rate = .08/2 Semiannual rate = .04 Now, we can use the present value of an annuity equation. Doing so, we get: PVA = C ({1 – [1/(1 + r ) t ]}/ r ) PVA = $8,250{[1 – (1/1.04) 12 ]/.04} PVA = $77,426.86 This is the present value one period before the first payment. The first payment occurs nine and one- half years from now, so this is the value of the annuity nine years from now. Since the interest rate is semiannual, we must also be careful to use the number of semiannual periods. The value of the annuity five years from now is: PV = FV/(1 + r ) t PV = $77,426.86/(1 + .04) 8 PV = $56,575.05 And the value of the annuity three years from now is: PV = FV/(1 + r ) t PV = $77,426.86/(1 + .04) 12 PV = $48,360.59 And the value of the annuity today is: PV = FV/(1 + r ) t PV = $77,426.86/(1 + .04) 18 PV = $38,220.07
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CHAPTER 8 – 26 49. The time line is: 0 1 2 3 4 5 6 20 PV $5,100 $5,100 $5,100 $5,100 We want to find the value of the cash flows today, so we will find the PV of the annuity, and then bring the lump sum PV back to today. The annuity has 15 payments, so the PV of the annuity is: PVA = $5,100{[1 – (1/1.079 15 )]/.079} PVA = $43,921.16 Since this is an ordinary annuity equation, this is the PV one period before the first payment, so this is the PV at t = 5. To find the value today, we find the PV of this lump sum. The value today is: PV = $43,921.16/1.079 5 PV = $30,030.78 50. The time line is: 0 1 180 PV $1,750 $1,750 $1,750 $1,750 $1,750 $1,750 $1,750 $1,750 $1,750 This question is asking for the present value of an annuity, but the interest rate changes during the life of the annuity. We need to find the present value of the cash flows for the last eight years first. The PV of these cash flows is: PVA 2 = $1,750[{1 – 1/[1 + (.06/12)] 96 }/(.06/12)] PVA 2 = $133,166.63 Note that this is the PV of this annuity exactly seven years from today. Now we can discount this lump sum to today. The value of this cash flow today is: PV = $133,166.63/[1 + (.09/12)] 84 PV = $71,090.38 Now we need to find the PV of the annuity for the first seven years. The value of these cash flows today is: PVA 1 = $1,750[{1 – 1/[1 + (.09/12)] 84 }/(.09/12)] PVA 1 = $108,769.44 The value of the cash flows today is the sum of these two cash flows, so: PV = $71,090.38 + 108,769.44 PV = $179,859.81
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CHAPTER 8 – 27 51. The time line is: 0 1 156 $1,600 $1,600 $1,600 $1,600 $1,600 $1,600 $1,600 $1,600 $1,600 Here we are trying to find the dollar amount invested today that will equal the FVA with a known interest rate and payments. First we need to determine how much we would have in the annuity account. Finding the FV of the annuity, we get: FVA = $1,600[{[ 1 + (.078/12)] 156 – 1}/(.078/12)] FVA = $430,172.31 Now we have: 0 1 13 PV $430,172.31 So, we need to find the PV of a lump sum that will give us the same FV. Using the FV of a lump sum with continuous compounding, we get: PV = FV/(1 + r ) t PV = $430,313.02/(1 + .09) 13 PV = $140,313.02 52. The time line is: 0 1 7 14 15 PV $7,300 $7,300 $7,300 $7,300 To find the value of the perpetuity at t = 14, we first need to use the PV of a perpetuity equation. Using this equation, we find: PV = $7,300/.046 PV = $158,695.65 0 1 7 14 PV $158,695.65 Remember that the PV of perpetuity (and annuity) equations give the PV one period before the first payment, so, this is the value of the perpetuity at t = 14. To find the value at t = 7, we find the PV of this lump sum as: PV = $158,695.65/1.046 7 PV = $115,835.92
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CHAPTER 8 – 28 53. The time line is: 0 1 12 –$20,000 $1,973.33 $1,973.3 3 $1,973.33 $1,973.33 $1,973.33 $1,973.33 $1,973.33 $1,973.3 3 $1,973.33 To find the APR and EAR, we need to use the actual cash flows of the loan. In other words, the interest rate quoted in the problem is only relevant to determine the total interest under the terms given. The interest rate for the cash flows of the loan is: PVA = $20,000 = $1,973.33{(1 – [1/(1 + r ) 12 ])/ r } Again, we cannot solve this equation for r , so we need to solve this equation on a financial calculator, using a spreadsheet, or by trial and error. Using a spreadsheet, we find: r = 2.699% per month So the APR that would legally have to be quoted is: APR = 12(2.699%) APR = 32.39% And the EAR is: EAR = 1.02699 12 – 1 EAR = .3766, or 37.66% 54. The time line is: 0 1 2 3 4 5 FV $20,000 $27,000 $38,000 To solve this problem, we must find the FV of each cash flow and add them. To find the FV of a lump sum, we use: FV = PV(1 + r ) t FV = $20,000(1.057) 3 + $27,000(1.057) 2 + $38,000 FV = $91,784.37 Notice, since we are finding the value at Year 5, the cash flow at Year 5 is added to the FV of the other cash flows. In other words, we do not need to compound this cash flow. To find the value in Year 10, we need to find the future value of this lump sum. Doing so, we find: FV = PV(1 + r ) t FV = $91,784.37(1.057) 5 FV = $121,099.86
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CHAPTER 8 – 29 55. The payment for a loan repaid with equal payments is the annuity payment with the loan value as the PV of the annuity. So, the loan payment will be: PVA = $58,500 = C {[1 – 1/(1 + .06) 5 ]/.06} C = $13,887.69 The interest payment is the beginning balance times the interest rate for the period, and the principal payment is the total payment minus the interest payment. The ending balance is the beginning balance minus the principal payment. The ending balance for a period is the beginning balance for the next period. The amortization table for an equal payment is: Year Beginning Balance Total Payment Interest Payment Principal Payment Ending Balance 1 $58,500.00 $13,887.69 $3,510.00 $10,377.69 $48,122.31 2 48,122.31 13,887.69 2,887.34 11,000.35 37,121.96 3 37,121.96 13,887.69 2,227.32 11,660.37 25,461.59 4 25,461.59 13,887.69 1,527.70 12,359.99 13,101.59 5 13,101.59 13,887.69 786.10 13,101.59 0 In the third year, $2,227.32 of interest is paid. Total interest over life of the loan = $3,510 + 2,887.34 + 2,227.32 + 1,527.70 + 786.10 Total interest over life of the loan = $10,938.45 56. This amortization table calls for equal principal payments of $11,700 per year. The interest payment is the beginning balance times the interest rate for the period, and the total payment is the principal payment plus the interest payment. The ending balance for a period is the beginning balance for the next period. The amortization table for an equal principal reduction is: Year Beginning Balance Total Payment Interest Payment Principal Payment Ending Balance 1 $58,500 $15,210 $3,510 $11,700 $46,800 2 46,800 14,508 2,808 11,700 35,100 3 35,100 13,806 2,106 11,700 23,400 4 23,400 13,104 1,404 11,700 11,700 5 11,700 12,402 702 11,700 0 In the third year, $2,106 of interest is paid. Total interest over life of the loan = $3,510 + 2,808 + 2,106 + 1,404 + 702 Total interest over life of the loan = $10,530 Notice that the total payments for the equal principal reduction loan are lower. This is because more principal is repaid early in the loan, which reduces the total interest expense over the life of the loan.
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CHAPTER 8 – 30 Challenge 57. The time line is: 0 1 $17,080 $20,000 To find the APR and EAR, we need to use the actual cash flows of the loan. In other words, the interest rate quoted in the problem is only relevant to determine the total interest under the terms given. The cash flows of the loan are the $20,000 you must repay in one year, and the $17,080 you borrow today. The interest rate of the loan is: $20,000 = $17,080(1 + r ) r = $20,000/$17,080 – 1 r = .1710, or 17.10% Because of the discount, you only get the use of $17,080, and the interest you pay on that amount is 17.10%, not 14.6%. 58. The time line is: –24 –23 –12 –11 0 1 60 $3,583.33 $3,583.33 $3,833.3 3 $3,833.33 $4,250 $4,250 $4,250 $150,000 $20,000 Here we have cash flows that would have occurred in the past and cash flows that will occur in the future. We need to bring both cash flows to today. Before we calculate the value of the cash flows today, we must adjust the interest rate so we have the effective monthly interest rate. Finding the APR with monthly compounding and dividing by 12 will give us the effective monthly rate. The APR with monthly compounding is: APR = 12(1.059 1/12 – 1) APR = .0575, or 5.75% To find the value today of the back pay from two years ago, we will find the FV of the annuity, and then find the FV of the lump sum. Doing so gives us: FVA = ($43,000/12)[{[1 + (.0575/12)] 12 – 1}/(.0575/12)] FVA = $44,150.76 FV = $44,150.76(1.059) FV = $46,755.65 Notice we found the FV of the annuity with the effective monthly rate, and then found the FV of the lump sum with the EAR. Alternatively, we could have found the FV of the lump sum with the effective monthly rate as long as we used 12 periods. The answer would be the same either way.
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CHAPTER 8 – 31
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CHAPTER 8 – 32 Now, we need to find the value today of last year’s back pay: FVA = ($46,000/12)[{[1 + (.0575/12)] 12 – 1}/(.0575/12)] FVA = $47,231.04 Next, we find the value today of the five years’ future salary: PVA = ($51,000/12){[{1 – {1/[1 + (.0575/12)] 12(5) }]/(.0575/12)} PVA = $221,181.17 The value today of the jury award is the sum of salaries, plus the compensation for pain and suffering, and court costs. The award should be for the amount of: Award = $46,755.65 + 47,231.04 + 221,181.17 + 150,000 + 20,000 Award = $485,167.86 As the plaintiff, you would prefer a lower interest rate. In this problem, we are calculating both the PV and FV of annuities. A lower interest rate will decrease the FVA, but increase the PVA. So, by a lower interest rate, we are lowering the value of the back pay. But, we are also increasing the PV of the future salary. Since the future salary is larger and has a longer time, this is the more important cash flow to the plaintiff. 59. To find the interest rate of a loan, we need to look at the cash flows of the loan. Since this loan is in the form of a lump sum, the amount you will repay is the FV of the principal amount, which will be: Loan repayment amount = $10,000(1.097) Loan repayment amount = $10,970 The amount you will receive today is the principal amount of the loan times one minus the points. Amount received = $10,000(1 – .02) Amount received = $9,800 The time line is: 0 1 $9,800 –$10,970 Now, we find the interest rate for this PV and FV. $10,970 = $9,800(1 + r ) r = $10,970/$9,800 – 1 r = .1194, or 11.94% 60. We need to find the FV of the premiums to compare with the cash payment promised at age 65. We have to find the value of the premiums at Year 6 first since the interest rate changes at that time. So: FV 1 = $800(1.10) 5 = $1,288.41 FV 2 = $800(1.10) 4 = $1,171.28
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CHAPTER 8 – 33 FV 3 = $900(1.10) 3 = $1,197.90 FV 4 = $900(1.10) 2 = $1,089.00 FV 5 = $1,000(1.10) 1 = $1,100.00 Value at Year 6 = $1,288.41 + 1,171.28 + 1,197.90 + 1,089.00 + 1,100.00 + 1,000 Value at Year 6 = $6,846.59 Finding the FV of this lump sum at the child’s 65 th birthday: FV = $6,846.59(1.07) 59 = $370,780.66 The policy is not worth buying; the future value of the deposits is $370,780.66, but the policy contract will pay off $350,000. The premiums are worth $20,780.66 more than the policy payoff. Note, we could also compare the PV of the two cash flows. The PV of the premiums is: PV = $800/1.10 + $800/1.10 2 + $900/1.10 3 + $900/1.10 4 + $1,000/1.10 5 + $1,000/1.10 6 PV = $3,864.72 And the value today of the $350,000 at age 65 is: PV = $350,000/1.07 59 = $6,462.87 PV = $6,462.87/1.10 6 = $3,648.12 The premiums still have the higher cash flow. At time zero, the difference is $216.60. Whenever you are comparing two or more cash flow streams, the cash flow with the highest value at one time will have the highest value at any other time. Here is a question for you: Suppose you invest $216.60, the difference in the cash flows at time zero, for six years at 10 percent interest, and then for 59 years at a 7 percent interest rate. How much will it be worth? Without doing calculations, you know it will be worth $20,780.66, the difference in the cash flows at Time 65! Calculator Solutions 1. CF 0 $0 CF 0 $0 CF 0 $0 C01 $470 C01 $470 C01 $470 F01 1 F01 1 F01 1 C02 $610 C02 $610 C02 $610 F02 1 F02 1 F02 1 C03 $735 C03 $735 C03 $735 F03 1 F03 1 F03 1 C04 $920 C04 $920 C04 $920 F04 1 F04 1 F04 1 I = 10% I = 18% I = 24% NPV CPT NPV CPT NPV CPT
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CHAPTER 8 – 34 $2,111.99 $1,758.27 $1,550.39 2. Enter 8 5% $5,300 N I/Y PV PMT FV Solve for $34,255.03 Enter 5 5% $7,300 N I/Y PV PMT FV Solve for $31,605.18 Enter 8 15% $5,300 N I/Y PV PMT FV Solve for $23,782.80 Enter 5 15% $7,300 N I/Y PV PMT FV Solve for $24,470.73 3. Enter 3 6% $1,075 N I/Y PV PMT FV Solve for $1,280.34 Enter 2 6% $1,210 N I/Y PV PMT FV Solve for $1,359.56 Enter 1 6% $1,340 N I/Y PV PMT FV Solve for $1,420.40 FV = $1,280.34 + 1,359.56 + 1,420.40 + 1,420 = $5,480.30 Enter 3 13% $1,075 N I/Y PV PMT FV Solve for $1,551.11 Enter 2 13% $1,210 N I/Y PV PMT FV Solve for $1,545.05
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CHAPTER 8 – 35 Enter 1 13% $1,340 N I/Y PV PMT FV Solve for $1,514.20 FV = $1,551.11 + 1,545.05 + 1,514.20 + 1,420 = $6,030.36 Enter 3 27% $1,075 N I/Y PV PMT FV Solve for $2,202.01 Enter 2 27% $1,210 N I/Y PV PMT FV Solve for $1,951.61 Enter 1 27% $1,340 N I/Y PV PMT FV Solve for $1,701.80 FV = $2,202.01 + 1,951.61 + 1,701.80 + 1,420 = $7,275.42 4. Enter 15 6% $3,850 N I/Y PV PMT FV Solve for $37,392.16 Enter 40 6% $3,850 N I/Y PV PMT FV Solve for $57,928.24 Enter 75 6% $3,850 N I/Y PV PMT FV Solve for $63,355.02 5. Enter 6 11% $12,000 N I/Y PV PMT FV Solve for $2,836.52 Enter 8 7% $19,700 N I/Y PV PMT FV Solve for $3,299.11 Enter 15 8% $134,280
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CHAPTER 8 – 36 N I/Y PV PMT FV Solve for $15,687.87 Enter 20 6% $300,000 N I/Y PV PMT FV Solve for $26,155.37 6. Enter 7 5% $1,750 N I/Y PV PMT FV Solve for $10,126.15 Enter 9 10% $1,390 N I/Y PV PMT FV Solve for $8,005.04 Enter 18 8% $17,500 N I/Y PV PMT FV Solve for $164,008.02 Enter 28 14% $50,000 N I/Y PV PMT FV Solve for $348,033.11 7. Enter 8 5% $25,600 N I/Y PV PMT FV Solve for $2,680.88 Enter 40 7% $1,250,000 N I/Y PV PMT FV Solve for $6,261.42 Enter 25 8% $535,000 N I/Y PV PMT FV Solve for $7,318.15 Enter 13 4% $104,600 N I/Y PV PMT FV Solve for $6,291.03
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CHAPTER 8 – 37 8. Enter 10 7% $2,100 N I/Y PV PMT FV Solve for $29,014.54 Enter 40 8% $6,500 N I/Y PV PMT FV Solve for $1,683,867.37 Enter 9 9% $1,100 N I/Y PV PMT FV Solve for $14,323.14 Enter 30 11% $5,000 N I/Y PV PMT FV Solve for $995,104.39 9. Enter 20 9.8% $5,300 N I/Y PV PMT FV Solve for $296,748.26 Enter 40 9.8% $5,300 N I/Y PV PMT FV Solve for $2,221,767.13 12. Enter 7.8% 4 NOM EFF C/Y Solve for 8.03% Enter 15.3% 12 NOM EFF C/Y Solve for 16.42% Enter 12.4% 365 NOM EFF C/Y Solve for 13.20%
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CHAPTER 8 – 38 Enter 11.4% 2 NOM EFF C/Y Solve for 12.08% 13. Enter 14.2% 2 NOM EFF C/Y Solve for 13.73% Enter 18.4% 12 NOM EFF C/Y Solve for 17.01% Enter 11.1% 52 NOM EFF C/Y Solve for 10.54% 14. Enter 13.8% 12 NOM EFF C/Y Solve for 14.71% Enter 14.1% 2 NOM EFF C/Y Solve for 14.60% 15. Enter 18.2% 365 NOM EFF C/Y Solve for 16.72% 16. Enter 17 × 2 8.4%/2 $5,500 N I/Y PV PMT FV Solve for $22,277.43 17. Enter 5 365 8.3%/365 $7,500 N I/Y PV PMT FV Solve for $11,357.24 Enter 10 365 8.3%/365 $7,500 N I/Y PV PMT FV Solve for $17,198.27
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CHAPTER 8 – 39 Enter 20 365 8.3%/365 $7,500 N I/Y PV PMT FV Solve for $39,437.39 18. Enter 10 365 9%/365 $95,000 N I/Y PV PMT FV Solve for $38,628.40 19. Enter 306% 12 NOM EFF C/Y Solve for 1,426.60% 20. Enter 60 4.7%/12 $84,500 N I/Y PV PMT FV Solve for $1,583.03 Enter 4.7% 12 NOM EFF C/Y Solve for 4.80% 21. Enter 1.8% $18,000 $500 N I/Y PV PMT FV Solve for 58.53 22. Enter 1,733.33% 52 NOM EFF C/Y Solve for 313,916,515.69% 23. Enter 6.92% 12 NOM EFF C/Y Solve for 7.15% 24. Enter 40 12 10%/12 $475 N I/Y PV PMT FV Solve for $3,003,937.80 25. Enter 10% 12 NOM EFF C/Y Solve for 10.47% Enter 40 10.47% $5,700
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CHAPTER 8 – 40 N I/Y PV PMT FV Solve for $2,868,732.50 26. Enter 4 4 .57% $3,000 N I/Y PV PMT FV Solve for $45,751.83 27. Enter 8.5% 4 NOM EFF C/Y Solve for 8.77% CF 0 $0 C01 $815 F01 1 C02 $990 F02 1 C03 $0 F03 1 C04 $1,520 F04 1 I = 8.77% NPV CPT $2,671.72 28. CF 0 $0 C01 $2,480 F01 1 C02 $0 F02 1 C03 $3,920 F03 1 C04 $2,170 F04 1 I = 9.32% NPV CPT $6,788.39 29. First Simple: $100(.064) = $6.40; 10-year investment = $100 + 10($6.40) = $164 Enter 10 ±$100 $164 N I/Y PV PMT FV Solve for 5.07%
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CHAPTER 8 – 41 30. 2 nd BGN 2 nd SET Enter 60 4.10%/12 $65,500 N I/Y PV PMT FV Solve for $1,205.12 31. Enter 6 1.25%/12 $9,000 N I/Y PV PMT FV Solve for $9,056.40 Enter 6 17.8%/12 $9,056.40 N I/Y PV PMT FV Solve for $9,892.90 Interest = $9,892.90 – 9,000 Interest = $892.90 32. First: $90,000(.048) = $4,320 per year ($275,000 – 90,000)/$4,320 = 42.82 years Second: Enter 4.8%/12 $90,000 $275,000 N I/Y PV PMT FV Solve for 279.80 279.80/12 = 23.32 years 33. Enter 12 1.21% $1 N I/Y PV PMT FV Solve for $1.16 Enter 24 1.21% $1 N I/Y PV PMT FV Solve for $1.33 34. Enter 31 ±£440 £60 N I/Y PV PMT FV Solve for 13.36% 35. Enter 2 × 12 7%/12 $90,000/12 N I/Y PV PMT FV Solve for $167,513.24
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CHAPTER 8 – 42 Enter 2 × 12 7%/12 $77,000/12 N I/Y PV PMT FV Solve for $143,316.89 $143,316.89 + 20,000 = $163,316.89 36. Enter 20 9% $25,000 N I/Y PV PMT FV Solve for $228,213.64 37. Enter 6 ±$25,000 $60,000 N I/Y PV PMT FV Solve for 15.71% Enter 9 ±$25,000 $92,000 N I/Y PV PMT FV Solve for 15.58% 38. Enter 13 10% $10,000 N I/Y PV PMT FV Solve for $71,033.56 Enter 13 5% $10,000 N I/Y PV PMT FV Solve for $93,935.73 Enter 13 15% $10,000 N I/Y PV PMT FV Solve for $55,831.47 39. Enter 6.5%/12 $225 $15,000 N I/Y PV PMT FV Solve for 57.07 40. Enter 60 $95,000 $1,850 N I/Y PV PMT FV Solve for .525% .525% 12 = 6.30%
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CHAPTER 8 – 43 42. CF 0 0 CF 0 $600,000 C01 $39,344,970 C01 $8,000,000 F01 1 F01 2 C02 $42,492,568 C02 $12,000,000 F02 1 F02 2 C03 $45,640,165 C03 F03 3 F03 C04 $48,787,763 C04 F04 1 F04 C05 $51,935,360 C05 F05 1 F05 I = 11% I = 11% NPV CPT NPV CPT $166,264,654.66 $30,979,254.94 43. Enter 30 12 .80($2,600,000) ±$14,200 N I/Y PV PMT FV Solve for .605% APR = .605%(12) = 7.26% Enter 7.26% 12 NOM EFF C/Y Solve for 7.50% 44. Future value of bond account: Enter 10 6% $60,000 $9,000 N I/Y PV PMT FV Solve for $226,078.02 Future value of stock account: Enter 10 10.5% $230,000 N I/Y PV PMT FV Solve for $624,238.59 Future value of retirement account: FV = $226,078.02 + 624,238.59 FV = $850,316.61 Annual withdrawal amount: Enter 25 5.3% $850,316.61 N I/Y PV PMT FV Solve for $62,158.80 45. 2 nd BGN 2 nd SET
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CHAPTER 8 – 44 Enter 60 $24,500 $465 N I/Y PV PMT FV Solve for .452% APR = .452%(12) = 5.42% 46. a. Enter 5 7.1% $14,500 N I/Y PV PMT FV Solve for $59,294.01 2 nd BGN 2 nd SET Enter 5 7.1% $14,500 N I/Y PV PMT FV Solve for $63,503.89 b. Enter 5 7.1% $14,500 N I/Y PV PMT FV Solve for $83,552.26 2 nd BGN 2 nd SET Enter 5 7.1% $14,500 N I/Y PV PMT FV Solve for $89,484.47 47. Present value of annuity: Enter 30 4.3% $11,500 N I/Y PV PMT FV Solve for $191,810.81 And the present value of the perpetuity is: PVP = C / r PVP = $11,500/.043 PVP = $267,441.86 So the difference in the present values is: Difference = $267,441.86 – 191,810.81 Difference = $75,631.05
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CHAPTER 8 – 45 48. Value at t = 9 Enter 12 8%/2 $8,250 N I/Y PV PMT FV Solve for $77,426.86 Value at t = 5 Enter 4 2 8%/2 $77,426.86 N I/Y PV PMT FV Solve for $56,575.05 Value at t = 3 Enter 6 2 8%/2 $77,426.86 N I/Y PV PMT FV Solve for $48,360.59 Value today Enter 9 2 8%/2 $77,426.86 N I/Y PV PMT FV Solve for $38,220.07 49. Enter 15 7.9% $5,100 N I/Y PV PMT FV Solve for $43,921.16 Enter 5 7.9% $43,921.16 N I/Y PV PMT FV Solve for $30,030.78 50. Enter 96 6%/12 $1,750 N I/Y PV PMT FV Solve for $133,166.63 Enter 84 9%/12 $133,166.63 N I/Y PV PMT FV Solve for $71,090.38 Enter 84 9%/12 $1,750 N I/Y PV PMT FV Solve for $108,769.44 $71,090.38 + 108,769.44 = $179,859.81
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CHAPTER 8 – 46 51. Enter 13 × 12 7.8%/12 $1,600 N I/Y PV PMT FV Solve for $430,172.31 Enter 13 9% $430,172.31 N I/Y PV PMT FV Solve for $140,313.02 52. PV@ Time = 14: $7,300/.046 = $158,695.65 Enter 7 4.6% $158,695.65 N I/Y PV PMT FV Solve for $115,835.92 53. Enter 12 $20,000 $1,973.33 N I/Y PV PMT FV Solve for 2.699% APR = 2.699% 12 = 32.39% Enter 32.39% 12 NOM EFF C/Y Solve for 37.66% CF 0 $0 C01 $0 F01 1 C02 $20,000 F02 1 C03 $27,000 F03 1 C04 $0 F04 1 C05 $38,000 F05 1 I = 5.7% NPV NFV $91,784.37 Enter 5 5.7% ±$91,784.37 N I/Y PV PMT FV Solve for $121,099.86
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CHAPTER 8 – 47 57. Enter 1 $17,080 $20,000 N I/Y PV PMT FV Solve for 17.10% 58. Enter 5.9% 12 NOM EFF C/Y Solve for 5.75% Enter 12 5.75%/12 $43,000/12 N I/Y PV PMT FV Solve for $44,150.76 Enter 1 5.9% $44,150.76 N I/Y PV PMT FV Solve for $46,755.65 Enter 12 5.75%/12 $46,000/12 N I/Y PV PMT FV Solve for $47,231.04 Enter 60 5.75%/12 $51,000/12 N I/Y PV PMT FV Solve for $221,181.17 Award = $46,755.65 + 47,231.04 + 221,181.17 + 150,000 + 20,000 = $485,167.86 59. Enter 1 $9,800 $10,970 N I/Y PV PMT FV Solve for 11.94% 60. Value at Year 6: Enter 5 10% $800 N I/Y PV PMT FV Solve for $1,288.41 Enter 4 10% $800 N I/Y PV PMT FV Solve for $1,171.28 Enter 3 10% $900
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CHAPTER 8 – 48 N I/Y PV PMT FV Solve for $1,197.90 Enter 2 10% $900 N I/Y PV PMT FV Solve for $1,089.00 Enter 1 10% $1,000 N I/Y PV PMT FV Solve for $1,100.00 So, at Year 6, the value is: $1,288.41 + 1,171.28 + 1,197.90 + 1,089.00 + 1,100.00 + 1,000 = $6,846.59 At Year 65, the value is: Enter 59 7% $6,846.59 N I/Y PV PMT FV Solve for $370,780.66 The policy is not worth buying; the future value of the deposits is $370,780.66 but the policy contract will pay off $350,000.
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