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annuity

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annuity
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Personal Finance - TVM



Simple Interest Compound Interest



5.00% 100 5.00% 100

Period Interest Balance Period Interest Balance



1 5.00 105.00 1 5.00 105.00

2 5.00 110.00 2 5.25 110.25

3 5.00 115.00 3 5.51 115.76

4 5.00 120.00 4 5.79 121.55

5 5.00 125.00 5 6.08 127.63



Present and Future Values FV= PV (1 + i )N

FV = Future Value ?

10.00% 100 PV = Present Value 34

Period Interest Balance i = the interest rate per period 5.00%

n= no. compounding periods 5

1 10.00 110.00

2 11.00 121.00 FV= $43.39



PV= FV/ ( 1 + i ) N

FV = Future Value 1000

PV = Present Value ? $747.26

i = the interest rate per period 6.00%

n= no. compounding periods 5



PV= FV/ ( 1 + i ) N

FV = Future Value 150,000

PV = Present Value ? PV = $112,088.73

i = the interest rate per period 6.00%

n= no. compounding periods 5



End of Year 1 2 3 4 5

Principal 112,089 118,814 125,943 133,499 141,509

Interest 6,725 7,129 7,557 8,010 8,491

Total 118,814 125,943 133,499 141,509 150,000



PV= FV/ ( 1 + i ) N Annual Semi Qtr Month Daily

FV = Future Value 150,000 150,000 150,000 150,000 150,000

PV = Present Value? $112,089 $111,614 $111,371 $111,206 $111,125

i = the interest rate per period 6.00% 3.00% 1.50% 0.50% 0.0164%

n= no. compounding periods 5 10 20 60 1825

Personal Finance - Annuities



PVoa = PMT [(1 - (1 / (1 + i)n)) / i]

i= 6%

n= 5 Excel fn PV

PMT = 5,000 ($21,061.82)

FV= 0



Year 1 2 3 4 5

Begin 21,061.82 17,325.53 13,365.06 9,166.96 4,716.98

Interest 1,263.71 1,039.53 801.90 550.02 283.02

Withdrawal -5,000 -5,000 -5,000 -5,000 -5,000

End 17,325.53 13,365.06 9,166.96 4,716.98 0.00



PVoa + PV

i= 1% per period (month) PVoa=

n= 24 Excel fn PV

PMT = -50 $1,062.17

FV= 0

+ +

FV= 500 PV= FV/ ( 1 + i ) N = $393.78

=

Present value of purchase on terms = $1,455.95



FVoa

i= 6%

n= 5 Excel fn FV

PMT = -5,000 $28,185.46

PV= 0



Year 1 2 3 4 5

Begin 0.00 5,000.00 10,300.00 15,918.00 21,873.08

Interest 0.00 300.00 618.00 955.08 1,312.38

Deposit 5,000 5,000 5,000 5,000 5,000

End 5,000.00 10,300.00 15,918.00 21,873.08 28,185.46



FVoa + FV

i= 0.5% per period (month)

n= 240 Excel fn FV

PMT = -100 $46,204.09

PV= 0

+

PV= 50,000 FV= PV (1 + i )N $165,510.22



Future value on this investment plan = $211,714.31

Personal Finance - Amortization



i= 0.583% per period (month)

n= 180

PV = 100,000 Excel fn PMT

FV= 0 -$898.83



Amortization Schedule

Month Principal Interest Balance

1 -315.49 -583.33 99,684.51

2 -317.34 -581.49 99,367.17

3 -319.19 -579.64 99,047.98

4 -321.05 -577.78 98,726.93

5 -322.92 -575.91 98,404.01

6 -324.80 -574.02 98,079.21

7 -326.70 -572.13 97,752.51

8 -328.61 -570.22 97,423.90

9 -330.52 -568.31 97,093.38

10 -332.45 -566.38 96,760.93

11 -334.39 -564.44 96,426.54

12 -336.34 -562.49 96,090.20

13 -338.30 -560.53 95,751.90

14 -340.28 -558.55 95,411.62

15 -342.26 -556.57 95,069.36

16 -344.26 -554.57 94,725.11

17 -346.27 -552.56 94,378.84

18 -348.29 -550.54 94,030.56

19 -350.32 -548.51 93,680.24

20 -352.36 -546.47 93,327.88

21 -354.42 -544.41 92,973.46

22 -356.48 -542.35 92,616.98

23 -358.56 -540.27 92,258.42

24 -360.65 -538.17 91,897.76

25 -362.76 -536.07 91,535.01

26 -364.87 -533.95 91,170.13

27 -367.00 -531.83 90,803.13

28 -369.14 -529.68 90,433.99

29 -371.30 -527.53 90,062.69

30 -373.46 -525.37 89,689.23

31 -375.64 -523.19 89,313.59

32 -377.83 -521.00 88,935.75

33 -380.04 -518.79 88,555.72

34 -382.25 -516.58 88,173.46

35 -384.48 -514.35 87,788.98

36 -386.73 -512.10 87,402.26

37 -388.98 -509.85 87,013.27

38 -391.25 -507.58 86,622.02

39 -393.53 -505.30 86,228.49

40 -395.83 -503.00 85,832.66

41 -398.14 -500.69 85,434.52

42 -400.46 -498.37 85,034.06

43 -402.80 -496.03 84,631.27

44 -405.15 -493.68 84,226.12

45 -407.51 -491.32 83,818.61

46 -409.89 -488.94 83,408.73

47 -412.28 -486.55 82,996.45

48 -414.68 -484.15 82,581.77

49 -417.10 -481.73 82,164.66

50 -419.53 -479.29 81,745.13

51 -421.98 -476.85 81,323.15

52 -424.44 -474.39 80,898.70

53 -426.92 -471.91 80,471.79

54 -429.41 -469.42 80,042.38

55 -431.91 -466.91 79,610.46

56 -434.43 -464.39 79,176.03

57 -436.97 -461.86 78,739.06

58 -439.52 -459.31 78,299.54

59 -442.08 -456.75 77,857.46

60 -444.66 -454.17 77,412.80

61 -447.25 -451.57 76,965.55

62 -449.86 -448.97 76,515.69

63 -452.49 -446.34 76,063.20

64 -455.13 -443.70 75,608.07

65 -457.78 -441.05 75,150.29

66 -460.45 -438.38 74,689.84

67 -463.14 -435.69 74,226.70

68 -465.84 -432.99 73,760.86

69 -468.56 -430.27 73,292.31

70 -471.29 -427.54 72,821.02

71 -474.04 -424.79 72,346.98

72 -476.80 -422.02 71,870.17

73 -479.59 -419.24 71,390.59

74 -482.38 -416.45 70,908.20

75 -485.20 -413.63 70,423.01

76 -488.03 -410.80 69,934.98

77 -490.87 -407.95 69,444.11

78 -493.74 -405.09 68,950.37

79 -496.62 -402.21 68,453.75

80 -499.51 -399.31 67,954.24

81 -502.43 -396.40 67,451.81

82 -505.36 -393.47 66,946.45

83 -508.31 -390.52 66,438.14

84 -511.27 -387.56 65,926.87

85 -514.25 -384.57 65,412.61

86 -517.25 -381.57 64,895.36

87 -520.27 -378.56 64,375.09

88 -523.31 -375.52 63,851.78

89 -526.36 -372.47 63,325.42

90 -529.43 -369.40 62,795.99

91 -532.52 -366.31 62,263.47

92 -535.62 -363.20 61,727.85

93 -538.75 -360.08 61,189.10

94 -541.89 -356.94 60,647.21

95 -545.05 -353.78 60,102.15

96 -548.23 -350.60 59,553.92

97 -551.43 -347.40 59,002.49

98 -554.65 -344.18 58,447.84

99 -557.88 -340.95 57,889.96

100 -561.14 -337.69 57,328.82

101 -564.41 -334.42 56,764.41

102 -567.70 -331.13 56,196.71

103 -571.01 -327.81 55,625.70

104 -574.35 -324.48 55,051.35

105 -577.70 -321.13 54,473.66

106 -581.07 -317.76 53,892.59

107 -584.45 -314.37 53,308.14

108 -587.86 -310.96 52,720.27

109 -591.29 -307.53 52,128.98

110 -594.74 -304.09 51,534.24

111 -598.21 -300.62 50,936.02

112 -601.70 -297.13 50,334.32

113 -605.21 -293.62 49,729.11

114 -608.74 -290.09 49,120.37

115 -612.29 -286.54 48,508.08

116 -615.86 -282.96 47,892.21

117 -619.46 -279.37 47,272.76

118 -623.07 -275.76 46,649.69

119 -626.71 -272.12 46,022.98

120 -630.36 -268.47 45,392.62

121 -634.04 -264.79 44,758.58

122 -637.74 -261.09 44,120.84

123 -641.46 -257.37 43,479.39

124 -645.20 -253.63 42,834.19

125 -648.96 -249.87 42,185.23

126 -652.75 -246.08 41,532.48

127 -656.56 -242.27 40,875.92

128 -660.39 -238.44 40,215.54

129 -664.24 -234.59 39,551.30

130 -668.11 -230.72 38,883.19

131 -672.01 -226.82 38,211.18

132 -675.93 -222.90 37,535.25

133 -679.87 -218.96 36,855.38

134 -683.84 -214.99 36,171.54

135 -687.83 -211.00 35,483.71

136 -691.84 -206.99 34,791.87

137 -695.88 -202.95 34,096.00

138 -699.93 -198.89 33,396.06

139 -704.02 -194.81 32,692.04

140 -708.12 -190.70 31,983.92

141 -712.26 -186.57 31,271.66

142 -716.41 -182.42 30,555.25

143 -720.59 -178.24 29,834.66

144 -724.79 -174.04 29,109.87

145 -729.02 -169.81 28,380.85

146 -733.27 -165.55 27,647.58

147 -737.55 -161.28 26,910.03

148 -741.85 -156.98 26,168.17

149 -746.18 -152.65 25,421.99

150 -750.53 -148.29 24,671.46

151 -754.91 -143.92 23,916.55

152 -759.32 -139.51 23,157.23

153 -763.74 -135.08 22,393.49

154 -768.20 -130.63 21,625.29

155 -772.68 -126.15 20,852.61

156 -777.19 -121.64 20,075.42

157 -781.72 -117.11 19,293.70

158 -786.28 -112.55 18,507.42

159 -790.87 -107.96 17,716.55

160 -795.48 -103.35 16,921.07

161 -800.12 -98.71 16,120.94

162 -804.79 -94.04 15,316.15

163 -809.48 -89.34 14,506.67

164 -814.21 -84.62 13,692.46

165 -818.96 -79.87 12,873.51

166 -823.73 -75.10 12,049.78

167 -828.54 -70.29 11,221.24

168 -833.37 -65.46 10,387.87

169 -838.23 -60.60 9,549.63

170 -843.12 -55.71 8,706.51

171 -848.04 -50.79 7,858.47

172 -852.99 -45.84 7,005.48

173 -857.96 -40.87 6,147.52

174 -862.97 -35.86 5,284.55

175 -868.00 -30.83 4,416.55

176 -873.07 -25.76 3,543.49

177 -878.16 -20.67 2,665.33

178 -883.28 -15.55 1,782.05

179 -888.43 -10.40 893.62

180 -893.62 -5.21 0.00

Harry and Frances Smith, Statement of Net Worth: 01/01/06



Assets Liabilities and Net Worth



Cash 8,000 Liabilities

Mortgage Payable - Residence 220,000

Investments Mortgage Payable - Other 0

Certificates of Deposit 11,000

Company Retirement Account 98,000 Total Liabilities 220,000

Stock Holdings 27,000



Total Investments 136,000 Estimated Income Taxes



Real Estate Net Worth 296,000

Personal Residence 350,000



Other Assets

Automobiles 20,000

Cash Value of Life Insurance 2,000



Total Other Assets 22,000



Total Assets $516,000 Total Liabilities and Net Worth $516,000





Your Statement



Assets Liabilities

Cash $__________ Notes Payable $__________

Checking $__________ Accounts/Bills Due $__________

Savings $__________ Credit Cards Payable $__________

Securities $__________ Vehicle Loans $__________

Accounts/Notes Receivable $__________ Unpaid Taxes $__________

Real Estate $__________ Real Estate Mortgages Payable $__________

Household Goods $__________ Land Contracts Payable $__________

Vehicles $__________ Life Insurance Loans $__________

Cash Value Life Insurance $__________ Other Liabilities $__________

401(k) Plan $__________ TOTAL LIABILITIES $__________

Individual Retirement Accounts $__________ NET WORTH $__________

Other Assets $__________

TOTAL ASSETS $__________ TOTAL LIAB AND NET WORTH $__________



(Assets always equal Total Liabilities and Net Worth)



Data for Steeles' Expense Distribution



Housing Taxes Food Transport Leisure Utilities Insurance Clothing Others Savings

28.0% 23.3% 10.6% 10.3% 6.5% 4.8% 3.3% 2.7% 7.2% 3.3%

Consumer Price Index (Source BLS): adjusted to 1998 as index.





1998 163.0 1998 100.0 100,000

1999 166.6 2.2 1999 102.2 2.2% 102,209

2000 172.2 3.4 2000 105.6 3.4% 105,644

2001 177.0 2.8 2001 108.6 2.8% 108,589

2002 179.9 1.6 2002 110.4 1.6% 110,368

2003 184.0 2.3 2003 112.9 2.3% 112,883

2004 188.9 2.7 2004 115.9 2.7% 115,890

2005 195.3 3.4 2005 119.8 3.4% 119,816

2006* 202.5 3.7 2006* 124.2 3.7% 124,233

Ordinary Annuity



NPer Rate Pmt FV Type

20 6% -800







Nper 1+Rate Pmt Remaining

f(PV)=

0 $9,175.94

1 1.060 -800 $8,926.49

2 1.060 -800 $8,662.08

3 1.060 -800 $8,381.81

4 1.060 -800 $8,084.72

5 1.060 -800 $7,769.80

6 1.060 -800 $7,435.99

7 1.060 -800 $7,082.15

8 1.060 -800 $6,707.08

9 1.060 -800 $6,309.50

10 1.060 -800 $5,888.07

11 1.060 -800 $5,441.35

12 1.060 -800 $4,967.84

13 1.060 -800 $4,465.91

14 1.060 -800 $3,933.86

15 1.060 -800 $3,369.89

16 1.060 -800 $2,772.08

17 1.060 -800 $2,138.41

18 1.060 -800 $1,466.71

19 1.060 -800 $754.72

20 1.060 -800 $0.00


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