How to Calculate the Present Value of an Annuity Due

Recall, that the present value of an ordinary annuity formula can be used to calculate the present value of a stream of payments received at the end of each year. The formula is as follows:

present value of an ordinary annuity formula

Compared to an ordinary annuity, the present value of an annuity due can be calculate by modifying the formula above with the addition of the quantity
(1 + r) as follows:

present value of annuity due formula

Where:
PMT = payment
r = rate
n = periods

Assume an individual won the lottery and the prize was to be a series of $1,000 payments received at the beginning of each year, over a ten year period. The winner has the option of choosing between the stream of payments or a lump sum discounted at a required rate of 7%, we can calculate what the present value of the stream of payments is as follows:

where; PMT = $1,000, r = 0.07, n = 10

Using an HP12C calculator, we can solve the equation above using the following keystrokes:

hp12c

[g][BEG]
[1000][PMT]
[7][i]
[10][n][PV]

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