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The present value of an annuity is the current worth of a series of future equal payments, discounted at a given rate. Used to value pension streams, lease obligations, lottery winnings, and structured settlements.

Trinn-for-trinn guide

1. 1PV = PMT × (1 − (1+r)^(−n)) / r
2. 2PMT = periodic payment, r = discount rate per period, n = number of periods
3. 3Higher discount rates reduce present value (future cash flows are worth less today)
4. 4Annuity due (payments at beginning): PV × (1+r)

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