PV of 1 = (1+i)^-n 100,000.

00 0 1 2 3 4 5
10% - 62,092.13 100,000
5 years 1.00 68,301.35
i = Interest 2.00 75,131.48
n = period 3.00 82,644.63
4.00 90,909.09
5.00 100,000.00

20 20 20 20 20
PV of 1 = (1+i)^-n 18,181.82
PV of 1 = (1+i)^-n 16,528.93
PV of 1 = (1+i)^-n 15,026.30
PV of 1 = (1+i)^-n 13,660.27
PV of 1 = (1+i)^-n 12,418.43
PV of A1 = (1 - (1+i)^n)/i 75,815.74 75,815.74

0 1 2 3 4 5
PV of A1 = (1 - (1+i)^(n-1))/I + 1 20 20 20 20 20
20,000.00
18,181.82
16,528.93
15,026.30
13,660.27
PV of A1 = (1 - (1+i)^(n-1)) 83,397.31 83,397.31

Cost of assets 100,000.00

Life 5 years
Salvage/Scrap/Residual Value 10,000.00
Depreciable amount (Cost - Salvage Value) 90,000.00

Method of Depreciation
Straight Line
Annual Depreciation = Depreciable amount / useful Life
Annual Depreciation = 18,000.00

SYD/(Sum-of-Years-Digit) (L X (L+1)/2)
5.00 5/15 30,000.00
4.00 4/15 24,000.00
3.00 3/15 18,000.00
2.00 2/15 12,000.00
1.00 1/15 6,000.00
15.00 90,000.00
PV of 1 = (1 + i)^-n 0 1 2 3 4 5
Interest 10% - 62.09 100
Terms 5 years 1.00 68.30
i = Interest (annual/semi-annual) 2.00 75.13
n = periods 3.00 82.64
4.00 90.91
5.00 100.00
Ordinary Annuity
PV of A1 = (1 - (1+i)^-n)/i 0 1 2 3 4 5
20 20 20 20 20
1.00 18.18
2.00 16.53
3.00 15.03
4.00 13.66
5.00 12.42
PV of A1 = (1 - (1+i)^-n)/i 75.82 75.82

Annuity Due 0 1 2 3 4 5
PV of A1 = (1 - (1+i)^-(n-1))/I + 1 20 20 20 20 20
20.00
18.18
16.53
15.03
13.66
PV of A1 = (1 - (1+i)^-(n-1))/I + 1 83.40 83.40
83.40

Depreciation
Cost of Asset 100,000.00
Life 5 years
Salvage/Scrap/Residual Value 10,000.00
Depreciable Cost (Cost - Salvage Value) 90,000.00

Using Straight-line
Annual Depreciation = Depreciable cost/useful life
Annual Depreciation = 18,000.00

SYD (Sum-of-Years-Digit) [L X (L+1)/2]

Fraction Dep'n.
5 5/15 30,000.00
4 4/15 24,000.00
3 3/15 18,000.00
2 2/15 12,000.00
1 1/15 6,000.00
15 90,000.00