3 5 7 103 0.9439 0.9215 0.3900 0.86984 0.9264 0.8975.docx

3 5 7 10
3% 0.9439 0.9215 0.3900 0.8698
4% 0.9264 0.8975 0.8704 0.8324
5% 0.9095 0.8746 0.8422 0.7975
6% 0.8931 0.8526 0.8155 0.7649
7% 0.8772 0.8315 0.7902 0.7344
8% 0.8617 0.8113 0.7661 0.7059
9% 0.8568 0.7919 0.7432 0.6792
10% 0.8322 0.7733 0.7214 0.6541
12% 0.8044 0.7381 0.6810 0.6084
14% 0.7782 0.7055 0.6441 0.5678
15% 0.7657 0.6902 0.6270 0.5492
16% 0.7535 0.6753 0.6106 0.5317
18% 0.7300 0.6473 0.5798 0.4993
20% 0.7079 0.6211 0.5517 0.4702
22% 0.6868 0.5968 0.3526 0.4439

24% 0.6669 0.5740 0.5019 0.4201
25% 0.6573 0.5631 0.4906 0.4090
26% 0.6479 0.5526 0.4798 0.3985
28% 0.6299 0.5327 0.4594 0.3787
30% 0.6128 0.5139 0.4404 0.3606
40% 0.5381 0.4352 0.3632 0.2896
Present Value of $1 MACRS Depreciation
Recovery Period (Years)
Discount Rate
Appendix: Time Value
of Money Tables
© American Management Association. All rights reserved. 209
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