MIL-HDBK-1004/10
APPENDIX C
PROJECT YEAR DISCOUNT FACTORS
Table B
Table A
PRESENT VALUE OF
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(Single
PRESENT VALUE OF
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(Cumulative
Amount--to be used when cash
Uniform Series--to be
flows accrue in varying
used when cash flows accrue
amounts each year)
in the same amount each year)
Project
10%
10%
Year
1
0.954
0.954
2
0.867
1.821
3
0.788
2.609
4
0.717
3.326
5
0.652
3.977
6
0.592
4.570
7
0.538
5.108
8
0.489
5.597
9
0.445
6.042
10
0.405
6.447
11
0.368
6.815
12
0.334
7.149
13
0.304
7.453
14
0.276
7.729
15
0.251
7.980
16
0.228
8.209
17
0.208
8.416
18
0.189
8.605
19
0.172
8.777
20
0.156
8.933
21
0.142
9.074
22
0.129
9.203
23
0.117
9.320
24
0.107
9.427
25
0.097
9.524
26
0.088
9.612
27
0.080
9.692
28
0.073
9.765
29
0.066
9.831
30
0.060
9.891
NOTE:
Table A factors are based on continuous compounding at a 10
percent effective annual discount rate, assuming uniform
cash flows throughout stated 1 year periods. Table A
factors are approximated by an arithmetic average of
beginning and end of year single amount factors found in
standard present value tables. Table B factors represent
the cumulative sum of Table A factors through any given
project year. Formulae for these factors are provided in
Appendix D.
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