Deferred Rentals: Present Value Calculations
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ScribdTranslationsDeferred Rentals: Present Value Calculations
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ScribdTranslationsDeferred Rentals
1.- Calculate the present value of an ordinary annuity of S/.1,000 monthly to be received after
After three months and within a one-year period. Use a 4% interest rate. (Answer P =
$8,343.30
2.- What capital should be placed today in a bank at an interest rate of 4%, to have available afterwards
after a year, a monthly rent of S/.500 at the beginning of each month, for
next five years? (Answer P = S/.7,347.89).
3.- Calculate the amount of the past due and anticipated deferred rents considering P = S/.1,000;
3 months
4.- A fixed asset is acquired with an initial payment of S/.3,000 and four monthly installments.
matured deferred payments of S/.300 each, which should start to be amortized from the third
months; if the TEM is 5%, what would be the cash price of that asset? (Answer: P =
S/.3,964.88
5.- The company Máquinas Industriales sells compressors model T230 at a cash price
From S/.3,964.88. AI credit requires an initial payment of S/.3,000 and negotiates the balance accordingly.
with the buyer's proposals charging a 5% interest rate. If a client requests to pay the
difference in four fixed installments at the end of each month starting to pay three months after the
What will be the fixed payment by the client? (Answer: R = 300).
6.- The company Phi requests a loan of S/.10,000 from Banco Latino to repay it in
four quarterly periods anticipated at an annual nominal rate of 40% with quarterly capitalization. If the
Phi management secures the deferral of the first two installments without changing the term of the
credit, how much will the amount of the remaining uniform payments be? (Answer Ra =
S/.6,338.10
7.- Calculate the present value of an annuity compounded for 24 quarterly periods in arrears.
of which the first 4 are deferred. The amount of each uniform rent due
The quarterly amount is S/.2,500, and the applied annual percentage rate (TEA) is 36%. (Answer: P = S/.18,061.11).
8.- The process of manufacturing and installing a machine will take 5 months.
Starting from the end of the sixth month, it will generate a monthly net profit of S/.500 for 24 months.
What will be the present value of those cash flows considering an annual interest rate of 3% during the
first 5 months and 4% for the remaining months? (Answer: P = S/.6,576.08).
9.- The Maranga Inn Hotel will be completed within a year, from which date it will
Project for 10 years to have monthly net income of $2,000. Calculate the present value of
those flows considering an annual effective interest rate (TEA) of 20%. (Answer: P = $ 91,282.76).
10.- The present value of an annuity due consisting of 8 semiannual payments at an effective annual rate.
24% is from S/.8,000. Calculate the present value of an annuity due.
composed of 16 quarterly rents, of which the first four are deferred, applying
a TEM of 3%. The deferred income must be 2/3 of the due income. (Answer P =
S/.5,681.72
12. To cover the pensions required for his child's higher education, a father decides
to invest a certain capital today with the aim that in three years, at the beginning of each
months for five years allowed him to withdraw $200. If the annual effective interest rate is 20%, what should be the
amount of capital to be placed? (Answer: P = S/.4,591.08).
In a business transaction, a customer agrees with their creditor to settle their debt.
making an initial payment of S/. 2,000 and S/. 1,000 at the beginning of each month starting within
from 6 months, until reaching S/.10,000. If the client decides to make the full payment in cash
What amount should be paid, considering a monthly interest rate of 3%? (Answer: P = S/.9,578.97.
14.- Calculate the amount of the fixed quarterly installment due to be paid in financing of
$10,000 granted by a financial entity with an EAR of 40%, which must be amortized.
in 4 quarterly periods, of which the first two are deferred. (Answer: R =
S/.6,705.76
15.- Calculate the deferred term to be granted in a financing of S/.11,166.33 charging a monthly effective interest rate.
5% to be reimbursed in 8 expired monthly installments of S/ 2,000 each. (Answer: k = 3
months).
17. If today we make a deposit of S/.10,000, calculate the deferred term from the
what will be the perception of a past due rent of S/.1,000 monthly for 36 months at a TEM
of 4%. (Response k = 16.2417988 months).
18.- Calculate the deferred term of an advance-deferred annuity of 18 monthly payments of
$4,000 each, so that its present value at a monthly interest rate of 3% is equivalent to the value
present value of an overdue annuity of 12 monthly payments of S/.3,000 at the same rate. (Answer.
k = 21.67071393 months.