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DISCOUNT FACTOR TABLE

You can easily enlarge the table by copying rows and columns.
The following formula is used to calculate a discount factor for year t and imputed rate of interest i: 1/(1+i) t

Imputed rate of interest (i)


Time in
years (t) 0% 1% 2% 3% 4% 5% 6% 7% 8% 9% 10%
0 1.0000 1.0000 1.0000 1.0000 1.0000 1.0000 1.0000 1.0000 1.0000 1.0000 1.0000
1 1.0000 0.9901 0.9804 0.9709 0.9615 0.9524 0.9434 0.9346 0.9259 0.9174 0.9091
2 1.0000 0.9803 0.9612 0.9426 0.9246 0.9070 0.8900 0.8734 0.8573 0.8417 0.8264
3 1.0000 0.9706 0.9423 0.9151 0.8890 0.8638 0.8396 0.8163 0.7938 0.7722 0.7513
4 1.0000 0.9610 0.9238 0.8885 0.8548 0.8227 0.7921 0.7629 0.7350 0.7084 0.6830
5 1.0000 0.9515 0.9057 0.8626 0.8219 0.7835 0.7473 0.7130 0.6806 0.6499 0.6209
6 1.0000 0.9420 0.8880 0.8375 0.7903 0.7462 0.7050 0.6663 0.6302 0.5963 0.5645
7 1.0000 0.9327 0.8706 0.8131 0.7599 0.7107 0.6651 0.6227 0.5835 0.5470 0.5132
8 1.0000 0.9235 0.8535 0.7894 0.7307 0.6768 0.6274 0.5820 0.5403 0.5019 0.4665
9 1.0000 0.9143 0.8368 0.7664 0.7026 0.6446 0.5919 0.5439 0.5002 0.4604 0.4241
10 1.0000 0.9053 0.8203 0.7441 0.6756 0.6139 0.5584 0.5083 0.4632 0.4224 0.3855

Example
Give a cost or a revenue (future value FV of a cash outflow or a cash inflow) in year t: 2500 €
To calculate the present value PV, the discount factors in the tabel above are used to discount the sum you have given: PV = FV * 1/(1+i) t
In the table below you can find the present value PV of a cost or a revenue incurring in year t=0 when an imputed rate of interest i is used.

Imputed rate of interest (i)


Time in
years (t) 0% 1% 2% 3% 4% 5% 6% 7% 8% 9% 10%
0 2500 2500 2500 2500 2500 2500 2500 2500 2500 2500 2500
1 2500.00 2475.25 2450.98 2427.18 2403.85 2380.95 2358.49 2336.45 2314.81 2293.58 2272.73
2 2500.00 2450.74 2402.92 2356.49 2311.39 2267.57 2224.99 2183.60 2143.35 2104.20 2066.12
3 2500.00 2426.48 2355.81 2287.85 2222.49 2159.59 2099.05 2040.74 1984.58 1930.46 1878.29
4 2500.00 2402.45 2309.61 2221.22 2137.01 2056.76 1980.23 1907.24 1837.57 1771.06 1707.53
5 2500.00 2378.66 2264.33 2156.52 2054.82 1958.82 1868.15 1782.47 1701.46 1624.83 1552.30
6 2500.00 2355.11 2219.93 2093.71 1975.79 1865.54 1762.40 1665.86 1575.42 1490.67 1411.18
7 2500.00 2331.80 2176.40 2032.73 1899.79 1776.70 1662.64 1556.87 1458.73 1367.59 1282.90
8 2500.00 2308.71 2133.73 1973.52 1826.73 1692.10 1568.53 1455.02 1350.67 1254.67 1166.27
9 2500.00 2285.85 2091.89 1916.04 1756.47 1611.52 1479.75 1359.83 1250.62 1151.07 1060.24
10 2500.00 2263.22 2050.87 1860.23 1688.91 1534.78 1395.99 1270.87 1157.98 1056.03 963.86

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