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Amortization and Interest Annual Payments Increasing annual rate Annuity appraiser decides Check vs Table column Compound Interest compounded annually constant rate deferred payments Depreciation Descriptive text Determine the present Diminishing Principal Discount rate final payment Find the present finds the factor found in Table Future Date greater than listed Handbook oflnterest increment interest rate level payment line N=5 loan number of payments number of periods ooo ooo-I ooo ooo'I ooo payments receivable periods 1.0 periods greater present value factor prime lessee quarterly REALTY APPRAISING Related Fiscal Tables remainder semi-annual payment series of payments sinking fund steps straight-line Table 12 Table 9 tabulation text and examples Total Int turns to Table umuuy Underlying computation Value of Annual x factor Zl Zl Zl