Vincents Chartered Accountants Australia
DEFERRED TABLES
Present Lump Sum Equivalent in Value to an Income of $1 Deferred for Periods from 1 to 60
Years Calculated at Interest Rates of 3% & 5%
Periods
in Years
Lump Sum 3%
Lump Sum 5%
Periods
in Years
Lump Sum 3%
Lump Sum 5%
1
0.971
0.952
31
0.400
0.220
2
0.943
0.907
32
0.388
0.210
3
0.915
0.864
33
0.377
0.200
4
0.888
0.823
34
0.366
0.190
5
0.863
0.784
35
0.355
0.181
6
0.837
0.746
36
0.345
0.173
7
0.813
0.711
37
0.335
0.164
8
0.789
0.677
38
0.325
0.157
9
0.766
0.645
39
0.316
0.149
10
0.744
0.614
40
0.307
0.142
11
0.722
0.585
41
0.298
0.135
12
0.701
0.557
42
0.289
0.129
13
0.681
0.530
43
0.281
0.123
14
0.661
0.505
44
0.272
0.117
15
0.642
0.481
45
0.264
0.111
16
0.623
0.458
46
0.257
0.106
17
0.605
0.436
47
0.249
0.101
18
0.587
0.416
48
0.242
0.096
19
0.570
0.396
49
0.235
0.092
20
0.554
0.377
50
0.228
0.087
21
0.538
0.359
51
0.222
0.083
22
0.522
0.342
52
0.215
0.079
23
0.507
0.326
53
0.209
0.075
24
0.492
0.310
54
0.203
0.072
25
0.478
0.295
55
0.197
0.068
26
0.464
0.281
56
0.191
0.065
27
0.450
0.268
57
0.186
0.062
28
0.437
0.255
58
0.180
0.059
29
0.424
0.243
59
0.175
0.056
30
0.412
0.231
60
0.170
0.054
           

Last updated: July 2010


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