Outstanding Balance In The Tth period (sinking fund vs regular annuity)

lundi 13 octobre 2014

Is there any reason why the outstanding balance shouldn't be in agreement at the end of the Tth period under both methods of analysis? I am looking at Example 2 (ADAPT) on page 355 of the ASM manual.



The loan is $22,000 over 10 years at 8%, so annual payments are $3,278.65



If I wanted to find the outstanding balance at the end of the 7th year in the "standard" way I'd just find ($3,278.65*(a angle 3 at 8%)), which gives me the PV at the end of the 7th year of the 3 remaining payments and is equal to $8,449.39.



Under the sinking fund method we'd subtract the value of the sinking fund at the end of the 7th year from the original loan value; I agree with the manual when it says that the balance is $7,972.53.



Obviously $8449.39 isn't $7,972.53 though. What am I missing?





Outstanding Balance In The Tth period (sinking fund vs regular annuity)

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