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Time Value of Money: Multi-Year Cash Flows & Future Value Applications

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Question 1
Multiple Choice
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A financial planner receives a three-year consulting contract with the following end-of-year payments:

1

$80,000

2

$120,000

3

$180,000

She expects to invest these payments at an annual interest rate of 4%, compounded annually, until her retirement 10 years from now. The value of these amounts at the end of 10 years is closest to:

Explanation

We must calculate the future value of each individual payment, compounding it forward to Year 10:

  • FV of Year 1 payment ($80,000):
    FV = 80,000 × (1.04)^9 = 80,000 × 1.432 = $114,560

  • FV of Year 2 payment ($120,000):
    FV = 120,000 × (1.04)^8 = 120,000 × 1.3686 = $164,232

  • FV of Year 3 payment ($180,000):
    FV = 180,000 × (1.04)^7 = 180,000 × 1.319 = $237,078

Total Future Value ≈ $114,560 + $164,232 + $237,078 = $544,370

BA II Plus Steps:
You’ll do three individual FV calculations:

1. For Year 1:

  • N = 9

  • I/Y = 4

  • PV = -80,000

  • PMT = 0

  • CPT → FV = 114,560

2. For Year 2:

  • N = 8

  • PV = -120,000

  • CPT → FV = 164,232

3. For Year 3:

  • N = 7

  • PV = -180,000

  • CPT → FV = 237,078

Then manually add the three results to get: $544,370.

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