Apéndice

Tablas de factores de interés discreto

2

Nomenclatura utilizada
(F/P, i, n): factor de una cantidad capitalizada

(P/F, i, n): factor de una cantidad descontada o traída a presente

(F/A, i, n): factor de series uniformes capitalizadas

(A/F, i, n): factor de un fondo de series uniformes que se capitaliza en el futuro

(P/A, i, n): factor de descuento de series uniformes

(A/P, i, n): factor de recuperación de capital

(P/G, i, n): factor para descontar series gradientes

386 APÉNDICE 2 Tablas de factores de interés discreto

Tabla A2.1 Factores de interés discreto capitalizado a 0.5%

n (F/P, i, n) (P/F, i, n) (F/A, i, n) (A/F, i, n) (P/A, i, n) (A/P, i, n) (P/G, i, n)

1 1.0050 0.9950 1.0000 1.0000 0.9950 1.0050 0.0000
2 1.0100 0.9901 2.0050 0.4988 1.9851 0.5038 0.9893
3 1.0151 0.9851 3.0150 0.3317 2.9702 0.3367 2.9589
4 1.0202 0.9802 4.0301 0.2481 3.9505 0.2531 5.8992
5 1.0253 0.9754 5.0502 0.1980 4.9259 0.2030 9.8003
6 1.0304 0.9705 6.0755 0.1646 5.8964 0.1696 14.6522
7 1.0355 0.9657 7.1059 0.1407 6.8621 0.1457 20.4456
8 1.0407 0.9609 8.1414 0.1228 7.8229 0.1278 27.1712
9 1.0459 0.9561 9.1821 0.1089 8.7790 0.1139 34.8193
10 1.0511 0.9513 10.2280 0.0978 9.7304 0.1028 43.3813
11 1.0564 0.9466 11.2791 0.0877 10.6770 0.0937 52.8469
12 1.0617 0.9419 12.3355 0.0811 11.6189 0.0861 63.2069
13 1.0670 0.9372 13.3972 0.0746 12.5561 0.0796 74.4536
14 1.0723 0.9326 14.4622 0.0691 13.4887 0.0741 86.5757
15 1.0777 0.9279 15.5365 0.0644 14.4166 0.0694 99.5659
16 1.0831 0.9233 16.6142 0.0602 15.3399 0.0652 113.4152
17 1.0885 0.9187 17.6973 0.0565 16.2586 0.0615 128.1139
18 1.0939 0.9141 18.7857 0.0532 17.1727 0.0582 143.6539
19 1.0994 0.9096 19.8797 0.0503 18.0823 0.0553 160.0257
20 1.1049 0.9051 20.9791 0.0477 18.9874 0.0527 177.2214
21 1.1104 0.9006 22.0840 0.0453 19.8879 0.0503 195.2325
22 1.1160 0.8961 23.1944 0.0431 20.7840 0.0481 214.0491
23 1.1216 0.8916 24.3103 0.0411 21.6756 0.0461 233.6642
24 1.1272 0.8872 25.4319 0.0393 22.5628 0.0443 254.0688
25 1.1328 0.8828 26.5590 0.0377 23.4456 0.0427 275.2549
26 1.1385 0.8784 27.6918 0.0361 24.3240 0.0411 297.2139
27 1.1442 0.8740 28.8303 0.0347 25.1980 0.0397 319.9378
28 1.1499 0.8697 29.9744 0.0334 26.0676 0.0384 343.4179
29 1.1556 0.8653 31.1243 0.0321 26.9330 0.0371 367.6473
30 1.1614 0.8610 32.2799 0.0310 27.7940 0.0360 392.6160
35 1.1907 0.8398 38.1453 0.0262 32.0353 0.0312 528.2935
40 1.2208 0.8191 44.1587 0.0226 36.1721 0.0276 681.3133
45 1.2516 0.7990 50.3240 0.0199 40.2071 0.0249 850.7396
50 1.2832 0.7793 56.6450 0.0177 44.1427 0.0227 1 035.6700
55 1.3156 0.7601 63.1256 0.0158 47.9813 0.0208 1 235.2395
60 1.3488 0.7414 69.7698 0.0143 51.7254 0.0193 1 448.6141
70 1.4178 0.7053 83.5658 0.0120 58.9393 0.0170 1 913.6063
80 1.4903 0.6710 98.0674 0.0102 65.8022 0.0152 2 424.6044
90 1.5666 0.6383 113.3105 0.0088 72.3311 0.0138 2 976.0311
100 1.6467 0.6073 129.3333 0.0077 78.5425 0.0127 3 562.7440
 Tabla A2.2 Factores de interés discreto capitalizado a 1.0% 387

Tabla A2.2 Factores de interés discreto capitalizado a 1.0%

n (F/P, i, n) (P/F, i, n) (F/A, i, n) (A/F, i, n) (P/A, i, n) (A/P, i, n) (P/G, i, n)

1 1.0100 0.9901 1.0000 1.0000 0.9901 1.0100 0.0000
2 1.0201 0.9803 2.0100 0.4975 1.9704 0.5075 0.9803
3 1.0303 0.9706 3.0301 0.3300 2.9410 0.3400 2.9214
4 1.0406 0.9610 4.0604 0.2463 3.9020 0.2563 5.8043
5 1.0510 0.9515 5.1010 0.1960 4.8534 0.2060 9.6101
6 1.0615 0.9420 6.1520 0.1625 5.7955 0.1725 14.3203
7 1.0721 0.9327 7.2135 0.1386 6.7282 0.1486 19.9165
8 1.0829 0.9235 8.2857 0.1207 7.6517 0.1307 26.3809
9 1.0937 0.9143 9.3685 0.1067 8.5660 0.1167 33.6956
10 1.1046 0.9053 10.4622 0.0956 9.4713 0.1056 41.8431
11 1.1157 0.8963 11.5668 0.0865 10.3676 0.0965 50.8063
12 1.1268 0.8874 12.6825 0.0788 11.2551 0.0888 60.5682
13 1.1381 0.8787 13.8093 0.0724 12.1337 0.0824 71.1121
14 1.1495 0.8700 14.9474 0.0669 13.0037 0.0769 82.4215
15 1.1610 0.8613 16.0969 0.0621 13.8650 0.0721 94.4803
16 1.1726 0.8528 17.2579 0.0579 14.7179 0.0679 107.2726
17 1.1843 0.8444 18.4304 0.0543 15.5622 0.0643 120.7827
18 1.1961 0.8360 19.6147 0.0510 16.3983 0.0610 134.9949
19 1.2081 0.8277 20.8109 0.0481 17.2260 0.0581 149.8941
20 1.2202 0.8195 22.0190 0.0454 18.0455 0.0554 165.4655
21 1.2324 0.8114 23.2392 0.0430 18.8570 0.0530 181.6940
22 1.2447 0.8034 24.4716 0.0409 19.6604 0.0509 198.5653
23 1.2572 0.7954 25.7163 0.0389 20.4558 0.0489 216.0648
24 1.2697 0.7876 26.9735 0.0371 21.2434 0.0471 234.1789
25 1.2824 0.7798 28.2432 0.0354 22.0231 0.0454 252.8934
26 1.2953 0.7720 29.5256 0.0339 22.7952 0.0439 272.1944
27 1.3082 0.7644 30.8209 0.0324 23.5596 0.0424 292.0690
28 1.3213 0.7568 32.1291 0.0311 24.3164 0.0411 312.5034
29 1.3345 0.7493 33.4504 0.0299 25.0658 0.0399 333.4850
30 1.3478 0.7419 34.7849 0.0287 25.8077 0.0387 355.0007
35 1.4166 0.7059 41.6603 0.0240 29.4086 0.0340 470.1567
40 1.4889 0.6717 48.8863 0.0205 32.8347 0.0305 596.8543
45 1.5648 0.6391 56.4810 0.0177 36.0945 0.0277 733.7017
50 1.6446 0.6080 64.4631 0.0155 39.1961 0.0255 879.4155
55 1.7285 0.5785 72.8524 0.0137 42.1472 0.0237 1 032.8123
60 1.8167 0.5504 81.6696 0.0122 44.9550 0.0222 1 192.8036
70 2.0068 0.4983 100.6763 0.0099 50.1685 0.0199 1 528.6446
80 2.2167 0.4511 121.6714 0.0082 54.8882 0.0182 1 879.8739
90 2.4486 0.4084 144.8632 0.0069 59.1609 0.0169 2 240.5641
100 2.7048 0.3697 170.4812 0.0059 63.0289 0.0159 2 605.7721
388 APÉNDICE 2 Tablas de factores de interés discreto

Tabla A2.3 Factores de interés discreto capitalizado a 2.0%

n (F/P, i, n) (P/F, i, n) (F/A, i, n) (A/F, i, n) (P/A, i, n) (A/P, i, n) (P/G, i, n)

1 1.0200 0.9804 1.0000 1.0000 0.9804 1.0200 0.0000
2 1.0404 0.9612 2.0200 0.4950 1.9416 0.5150 0.9611
3 1.0612 0.9423 3.0604 0.3268 2.8839 0.3468 2.8457
4 1.0824 0.9238 4.1216 0.2426 3.8077 0.2626 5.6173
5 1.1041 0.9057 5.2040 0.1922 4.7135 0.2122 9.2402
6 1.1262 0.8880 6.3081 0.1585 5.6014 0.1785 13.6800
7 1.1487 0.8706 7.4343 0.1345 6.4720 0.1545 18.9033
8 1.1717 0.8535 8.5830 0.1165 7.3255 0.1365 24.8777
9 1.1951 0.8368 9.7546 0.1025 8.1622 0.1225 31.5718
10 1.2190 0.8203 10.9497 0.0913 8.9826 0.1113 38.9549
11 1.2434 0.8043 12.1687 0.0822 9.7868 0.1022 46.9975
12 1.2682 0.7885 13.4121 0.0746 10.5753 0.0946 55.6709
13 1.2936 0.7730 14.6803 0.0681 11.3484 0.0881 64.9472
14 1.3195 0.7579 15.9739 0.0626 12.1062 0.0826 74.7996
15 1.3459 0.7430 17.2934 0.0578 12.8493 0.0778 85.2017
16 1.3728 0.7284 18.6393 0.0537 13.5777 0.0737 96.1284
17 1.4002 0.7142 20.0121 0.0500 14.2919 0.0700 107.5550
18 1.4282 0.7002 21.4123 0.0467 14.9920 0.0667 119.4577
19 1.4568 0.6864 22.8405 0.0438 15.6785 0.0638 131.8134
20 1.4859 0.6730 24.2974 0.0412 16.3514 0.0612 144.5998
21 1.5157 0.6598 25.7833 0.0388 17.0112 0.0588 157.7954
22 1.5460 0.6468 27.2990 0.0366 17.6580 0.0566 171.3789
23 1.5769 0.6342 28.8449 0.0347 18.2922 0.0547 185.3303
24 1.6084 0.6217 30.4218 0.0329 18.9139 0.0529 199.6299
25 1.6406 0.6095 32.0303 0.0312 19.5234 0.0512 214.2587
26 1.6734 0.5976 33.6709 0.0297 20.1210 0.0497 229.1981
27 1.7069 0.5859 35.3443 0.0283 20.7069 0.0483 244.4305
28 1.7410 0.5744 37.0512 0.0270 21.2813 0.0470 259.9386
29 1.7758 0.5631 38.7922 0.0258 21.8444 0.0458 275.7057
30 1.8114 0.5521 40.5681 0.0246 22.3964 0.0446 291.7158
35 1.9999 0.5000 49.9944 0.0200 24.9986 0.0400 374.8819
40 2.2080 0.4529 60.4019 0.0166 27.3555 0.0366 461.9923
45 2.4379 0.4102 71.8927 0.0139 29.4902 0.0339 551.5643
50 2.6916 0.3715 84.5793 0.0118 31.4236 0.0318 642.3596
55 2.9717 0.3365 98.5864 0.0101 33.1748 0.0301 733.3516
60 3.2810 0.3048 114.0514 0.0088 34.7609 0.0288 823.6965
70 3.9996 0.2500 149.9778 0.0067 37.4986 0.0267 999.8332
80 4.8754 0.2051 193.7718 0.0052 39.7445 0.0252 1 166.7856
90 5.9431 0.1683 247.1564 0.0040 41.5869 0.0240 1 322.1690
100 7.2446 0.1380 312.2319 0.0032 43.0983 0.0232 1 464.7516
 Tabla A2.4 Factores de interés discreto capitalizado a 3.0% 389

Tabla A2.4 Factores de interés discreto capitalizado a 3.0%

n (F/P, i, n) (P/F, i, n) (F/A, i, n) (A/F, i, n) (P/A, i, n) (A/P, i, n) (P/G, i, n)

1 1.0300 0.9709 1.0000 1.0000 0.9709 1.0300 0.0000
2 1.0609 0.9426 2.0300 0.4926 1.9135 0.5226 0.9426
3 1.0927 0.9151 3.0909 0.3235 2.8286 0.3535 2.7729
4 1.1255 0.8885 4.1836 0.2390 3.7171 0.2690 5.4383
5 1.1593 0.8626 5.3091 0.1884 4.5797 0.2184 8.8887
6 1.1941 0.8375 6.4684 0.1546 5.4172 0.1846 13.0761
7 1.2299 0.8131 7.6625 0.1305 6.2303 0.1605 17.9547
8 1.2668 0.7894 8.8923 0.1125 7.0197 0.1425 23.4805
9 1.3048 0.7664 10.1591 0.0984 7.7861 0.1284 29.6119
10 1.3439 0.7441 11.4639 0.0872 8.5302 0.1172 36.3087
11 1.3842 0.7224 12.8078 0.0781 9.2526 0.1081 43.5329
12 1.4258 0.7014 14.1920 0.0705 9.9540 0.1005 51.2481
13 1.4685 0.6810 15.6178 0.0640 10.6350 0.0940 59.4195
14 1.5126 0.6611 17.0863 0.0585 11.2961 0.0885 68.0140
15 1.5580 0.6419 18.5989 0.0538 11.9379 0.0838 77.0001
16 1.6047 0.6232 20.1569 0.0496 12.5611 0.0796 86.3475
17 1.6528 0.6050 21.7616 0.0460 13.1661 0.0760 96.0278
18 1.7024 0.5874 23.4144 0.0427 13.7535 0.0727 106.0135
19 1.7535 0.5703 25.1169 0.0398 14.3238 0.0698 116.2786
20 1.8061 0.5537 26.8704 0.0372 14.8775 0.0672 126.7985
21 1.8603 0.5375 28.6765 0.0349 15.4150 0.0649 137.5495
22 1.9161 0.5219 30.5368 0.0327 15.9369 0.0627 148.5092
23 1.9736 0.5067 32.4529 0.0308 16.4436 0.0608 159.6564
24 2.0328 0.4919 34.4265 0.0290 16.9355 0.0590 170.9709
25 2.0938 0.4776 36.4592 0.0274 17.4131 0.0574 182.4334
26 2.1566 0.4637 38.5530 0.0259 17.8768 0.0559 194.0258
27 2.2213 0.4502 40.7096 0.0246 18.3270 0.0546 205.7307
28 2.2879 0.4371 42.9309 0.0233 18.7641 0.0533 217.5317
29 2.3566 0.4243 45.2188 0.0221 19.1884 0.0521 229.4134
30 2.4273 0.4120 47.5754 0.0210 19.6004 0.0510 241.3610
35 2.8139 0.3554 60.4621 0.0165 21.4872 0.0465 301.6264
40 3.2620 0.3066 75.4012 0.0133 23.1148 0.0433 361.7497
45 3.7816 0.2644 92.7198 0.0108 24.5187 0.0408 420.6322
50 4.3839 0.2281 112.7968 0.0089 25.7298 0.0389 477.4800
55 5.0821 0.1968 136.0715 0.0073 26.7744 0.0373 531.7408
60 5.8916 0.1697 163.0533 0.0061 27.6756 0.0361 583.0523
70 7.9178 0.1263 230.5939 0.0043 29.1234 0.0343 676.0866
80 10.6409 0.0940 321.3627 0.0031 30.2008 0.0331 756.0863
90 14.3005 0.0699 443.3485 0.0023 31.0024 0.0323 823.6300
100 19.2186 0.0520 607.2871 0.0016 31.5989 0.0316 879.8538
390 APÉNDICE 2 Tablas de factores de interés discreto

Tabla A2.5 Factores de interés discreto capitalizado al 4.0%

n (F/P, i, n) (P/F, i, n) (F/A, i, n) (A/F, i, n) (P/A, i, n) (A/P, i, n) (P/G, i, n)

1 1.0400 0.9615 1.0000 1.0000 0.9615 1.0400 0.0000
2 1.0816 0.9246 2.0400 0.4902 1.8861 0.5302 0.9246
3 1.1249 0.8890 3.1216 0.3203 2.7751 0.3603 2.7026
4 1.1699 0.8548 4.2465 0.2355 3.6299 0.2755 5.2670
5 1.2167 0.8219 5.4163 0.1846 4.4518 0.2246 8.5547
6 1.2653 0.7903 6.6330 0.1508 5.2421 0.1908 12.5063
7 1.3159 0.7599 7.8983 0.1266 6.0021 0.1666 17.0658
8 1.3686 0.7307 9.2142 0.1085 6.7327 0.1485 22.1806
9 1.4233 0.7026 10.5828 0.0945 7.4353 0.1345 27.8013
10 1.4802 0.6756 12.0061 0.0833 8.1109 0.1233 33.8814
11 1.5395 0.6496 13.4864 0.0741 8.7605 0.1141 40.3772
12 1.6010 0.6246 15.0258 0.0666 9.3851 0.1066 47.2477
13 1.6651 0.6006 16.6268 0.0601 9.9856 0.1001 54.4546
14 1.7317 0.5775 18.2919 0.0547 10.5631 0.0947 61.9618
15 1.8009 0.5553 20.0236 0.0499 11.1184 0.0899 69.7355
16 1.8730 0.5339 21.8245 0.0458 11.6525 0.0858 77.7441
17 1.9479 0.5134 23.6975 0.0422 12.1657 0.0822 85.9581
18 2.0258 0.4936 25.6454 0.0390 12.6593 0.0790 94.3498
19 2.1068 0.4746 27.6712 0.0361 13.1339 0.0761 102.8934
20 2.1911 0.4564 29.7781 0.0336 13.5903 0.0736 111.5647
21 2.2788 0.4388 31.9692 0.0313 14.0292 0.0713 120.3414
22 2.3699 0.4220 34.2480 0.0292 14.4511 0.0692 129.2024
23 2.4647 0.4057 36.6179 0.0273 14.8568 0.0673 138.1284
24 2.5633 0.3901 39.0826 0.0256 15.2470 0.0656 147.1012
25 2.6658 0.3751 41.6459 0.0240 15.6221 0.0640 156.1040
26 2.7725 0.3607 44.3117 0.0226 15.9828 0.0626 165.1213
27 2.8834 0.3468 47.0842 0.0212 16.3296 0.0612 174.1385
28 2.9987 0.3335 49.9676 0.0200 16.6631 0.0600 183.1424
29 3.1187 0.3207 52.9663 0.0189 16.9837 0.0589 192.1206
30 3.2434 0.3083 56.0849 0.0178 17.2920 0.0578 201.0619
35 3.9461 0.2534 73.6522 0.0136 18.6646 0.0536 244.8768
40 4.8010 0.2083 95.0255 0.0105 19.7928 0.0505 286.5303
45 5.8412 0.1712 121.0294 0.0083 20.7200 0.0483 325.4028
50 7.1067 0.1407 152.6671 0.0066 21.4822 0.0466 361.1639
55 8.6464 0.1157 191.1592 0.0052 22.1086 0.0452 393.6890
60 10.5196 0.0951 237.9907 0.0042 22.6235 0.0442 422.9967
70 15.5716 0.0642 364.2905 0.0027 23.3945 0.0427 472.4789
80 23.0498 0.0434 551.2451 0.0018 23.9154 0.0418 511.1162
90 34.1193 0.0293 827.9835 0.0012 24.2673 0.0412 540.7369
100 50.5050 0.0198 1 237.6239 0.0008 24.5050 0.0408 563.1249
 Tabla A2.6 Factores de interés discreto capitalizado al 5.0% 391

Tabla A2.6 Factores de interés discreto capitalizado al 5.0%

n (F/P, i, n) (P/F, i, n) (F/A, i, n) (A/F, i, n) (P/A, i, n) (A/P, i, n) (P/G, i, n)

1 1.0500 0.9524 1.0000 1.0000 0.9524 1.0500 0.0000
2 1.1025 0.9070 2.0500 0.4878 1.8594 0.5378 0.9070
3 1.1576 0.8638 3.1525 0.3172 2.7232 0.3672 2.6347
4 1.2155 0.8227 4.3101 0.2320 3.5460 0.2820 5.1028
5 1.2763 0.7835 5.5256 0.1810 4.3295 0.2310 6.2369
6 1.3401 0.7462 6.8019 0.1470 5.0757 0.1970 11.9680
7 1.4071 0.7107 8.1420 0.1228 5.7864 0.1728 16.2321
8 1.4775 0.6768 9.5491 0.1047 6.4632 0.1547 20.9699
9 1.5513 0.6446 11.0266 0.0907 7.1078 0.1407 26.1268
10 1.6289 0.6139 12.5779 0.0795 7.7217 0.1295 31.6520
11 1.7103 0.5847 14.2068 0.0704 8.3064 0.1204 37.4988
12 1.7959 0.5568 15.9171 0.0628 8.8633 0.1128 43.6240
13 1.8856 0.5303 17.7130 0.0565 9.3936 0.1065 49.9879
14 1.9799 0.5051 19.5986 0.0510 9.8986 0.1010 56.5538
15 2.0789 0.4810 21.5786 0.0463 10.3797 0.0963 63.2880
16 2.1829 0.4581 23.6575 0.0423 10.8378 0.0923 70.1597
17 2.2920 0.4363 25.8404 0.0387 11.2741 0.0887 77.1404
18 2.4066 0.4155 28.1324 0.0355 11.6896 0.0855 84.2043
19 2.5269 0.3957 30.5390 0.0327 12.0853 0.0827 91.3275
20 2.6533 0.3769 33.0659 0.0302 12.4622 0.0802 98.4884
21 2.7860 0.3589 35.7192 0.0280 12.8212 0.0780 105.6672
22 2.9253 0.3418 38.5052 0.0260 13.1630 0.0760 112.8461
23 3.0715 0.3256 41.4305 0.0241 13.4886 0.0741 120.0086
24 3.2251 0.3101 44.5020 0.0225 13.7986 0.0725 127.1402
25 3.3864 0.2953 47.7271 0.0210 14.0939 0.0710 134.2275
26 3.5557 0.2812 51.1134 0.0196 14.3752 0.0696 141.2585
27 3.7335 0.2678 54.6691 0.0183 14.6430 0.0683 148.2225
28 3.9201 0.2551 58.4026 0.0171 14.8981 0.0671 155.1101
29 4.1161 0.2429 62.3227 1.0160 15.1411 0.0660 161.9126
30 4.3219 0.2314 66.4388 0.0151 15.3724 0.0651 168.6225
35 5.5160 0.1813 90.3203 0.0111 16.3742 0.0611 200.5806
40 7.0400 0.1420 120.7997 0.0083 17.1591 0.0583 229.5451
45 8.9850 0.1113 159.7001 0.0063 17.7741 0.0563 255.3145
50 11.4674 0.0872 209.3479 0.0048 18.2559 0.0548 277.9147
55 14.6356 0.0683 272.7125 0.0037 18.6335 0.0537 297.5104
60 18.6792 0.0535 353.5836 0.0028 18.9293 0.0528 314.3431
70 30.4264 0.0329 588.5283 0.0017 19.3427 0.0517 340.8409
80 49.5614 0.0202 971.2283 0.0010 19.5965 0.0510 359.6460
90 80.7304 0.0124 1 594.6064 0.0006 19.7523 0.0506 372.7488
100 131.5012 0.0076 2 610.0236 0.0004 19.8479 0.0504 381.7492
392 APÉNDICE 2 Tablas de factores de interés discreto

Tabla A2.7 Factores de interés discreto capitalizado a 6.0%

n (F/P, i, n) (P/F, i, n) (F/A, i, n) (A/F, i, n) (P/A, i, n) (A/P, i, n) (P/G, i, n)

1 1.0600 0.9434 1.0000 1.0000 0.9434 1.0600 0.0000
2 1.1236 0.8900 2.0600 0.4854 1.8334 0.5454 0.8900
3 1.1910 0.8396 3.1836 0.3141 2.6730 0.3741 2.5692
4 1.2625 0.7921 4.3746 0.2286 3.4651 0.2886 4.9455
5 1.3382 0.7473 5.6371 0.1774 4.2124 0.2374 7.9345
6 1.4185 0.7050 6.9753 0.1434 4.9173 0.2034 11.4593
7 1.5036 0.6651 8.3938 0.1191 5.5824 0.1791 15.4497
8 1.5938 0.6274 9.8975 0.1010 6.2098 0.1610 19.8416
9 1.6895 0.5919 11.4913 0.0870 6.8017 0.1470 24.5768
10 1.7908 0.5584 13.1808 0.0759 7.3601 0.1359 29.6023
11 1.8983 0.5268 14.9716 0.0668 7.8869 0.1268 34.8702
12 2.0122 0.4970 16.8699 0.0593 8.3838 0.1193 40.3368
13 2.1329 0.4688 18.8821 0.0530 8.8527 0.1130 45.9629
14 2.2609 0.4423 21.0151 0.0476 9.2950 0.1076 51.7128
15 2.3966 0.4173 23.2760 0.0430 9.7122 0.1030 57.5545
16 2.5404 0.3936 25.6725 0.0390 10.1059 0.0990 63.4592
17 2.6928 0.3714 28.2129 0.0354 10.4773 0.0954 69.4011
18 2.8543 0.3503 30.9056 0.0324 10.8276 0.0924 75.3569
19 3.0256 0.3305 33.7600 0.0296 11.1581 0.0896 81.3061
20 3.2071 0.3118 36.7856 0.0272 11.4699 0.0872 87.2304
21 3.3996 0.2942 39.9927 0.0250 11.7641 0.0850 93.1135
22 3.6035 0.2775 43.3923 0.0230 12.0416 0.0830 98.9411
23 3.8197 0.2618 46.9958 0.0213 12.3034 0.0813 104.7007
24 4.0489 0.2470 50.8156 0.0197 12.5504 0.0797 110.3812
25 4.2919 0.2330 54.8645 0.0182 12.7834 0.0782 115.9731
26 4.5494 0.2198 59.1564 0.0169 13.0032 0.0769 121.4684
27 4.8223 0.2074 63.7058 0.0157 13.2105 0.0757 126.8600
28 5.1117 0.1956 68.5281 0.0146 13.4062 0.0746 132.1420
29 5.4184 0.1846 73.6398 0.0136 13.5907 0.0736 137.3096
30 5.7435 0.1741 79.0582 0.0126 13.7648 0.0726 142.3588
35 7.6861 0.1301 111.4348 0.0090 14.4982 0.0690 165.7427
40 10.2857 0.0972 154.7619 0.0065 15.0463 0.0665 185.9566
45 13.7646 0.0727 212.7435 0.0047 15.4558 0.0647 203.1096
50 18.4201 0.0543 290.3358 0.0034 15.7619 0.0634 217.4574
55 24.6503 0.0406 394.1719 0.0025 15.9905 0.0625 229.3222
60 32.9877 0.0303 533.1280 0.0019 16.1614 0.0619 239.0428
70 59.0759 0.0169 967.9318 0.0010 16.3845 0.0610 253.3271
80 105.7959 0.0095 1 746.5991 0.0006 16.5091 0.0606 262.5493
90 189.4644 0.0053 3 141.0735 0.0003 16.5787 0.0603 268.3946
100 339.3021 0.0029 5 638.3647 0.0002 16.6175 0.0602 272.0471
 Tabla A2.8 Factores de interés discreto capitalizado a 7.0% 393

Tabla A2.8 Factores de interés discreto capitalizado a 7.0%

n (F/P, i, n) (P/F, i, n) (F/A, i, n) (A/F, i, n) (P/A, i, n) (A/P, i, n) (P/G, i, n)

1 1.0700 0.9346 1.0000 1.0000 0.9346 1.0700 0.0000
2 1.1449 0.8734 2.0700 0.4831 1.8080 0.5531 0.8734
3 1.2250 0.8163 3.2149 0.3111 2.6243 0.3811 2.5060
4 1.3108 0.7629 4.4399 0.2252 3.3872 0.2952 4.7947
5 1.4026 0.7130 5.7507 0.1739 4.1002 0.2439 7.6467
6 1.5007 0.6663 7.1533 0.1398 4.7665 0.2098 10.9784
7 1.6058 0.6227 8.6540 0.1156 5.3893 0.1856 14.7149
8 1.7182 0.5820 10.2598 0.0975 5.9713 0.1675 18.7899
9 1.8385 0.5439 11.9780 0.0835 6.5152 0.1535 23.1404
10 1.9672 0.5083 13.8164 0.0724 7.0236 0.1424 27.7156
11 2.1049 0.4751 15.7836 0.0634 7.4987 0.1334 32.4665
12 2.2522 0.4440 17.8885 0.0559 7.9427 0.1259 37.3506
13 2.4098 0.4150 20.1406 0.0497 8.3577 0.1197 42.3302
14 2.5785 0.3878 22.5505 0.0443 8.7455 0.1143 47.3718
15 2.7590 0.3624 25.1290 0.0398 9.1079 0.1098 52.4461
16 2.9522 0.3387 27.8881 0.0359 9.4466 0.1059 57.5271
17 3.1588 0.3166 30.8402 0.0324 9.7632 0.1024 62.5923
18 3.3799 0.2959 33.9990 0.0294 10.0591 0.0994 67.6220
19 3.6165 0.2765 37.3790 0.0268 10.3356 0.0968 72.5991
20 3.8697 0.2584 40.9955 0.0244 10.5940 0.0944 77.5091
21 4.1406 0.2415 44.8652 0.0223 10.8355 0.0923 82.3393
22 4.4304 0.2257 49.0057 0.0204 11.0612 0.0904 87.0793
23 4.7405 0.2109 53.4361 0.0187 11.2722 0.0887 91.7201
24 5.0724 0.1971 58.1767 0.0172 11.4693 0.0872 96.2545
25 5.4274 0.1842 63.2490 0.0158 11.6536 0.0858 100.6765
26 5.8074 0.1722 68.6765 0.0146 11.8258 0.0846 104.9814
27 6.2139 0.1609 74.4838 0.0134 11.9867 0.0834 109.1656
28 6.6488 0.1504 80.6977 0.0124 12.1371 0.0824 113.2264
29 7.1143 0.1406 87.3465 0.0114 12.2777 0.0814 117.1622
30 7.6123 0.1314 94.4608 0.0106 12.4090 0.0806 120.9718
35 10.6766 0.0937 138.2369 0.0072 12.9477 0.0772 138.1353
40 14.9745 0.0668 199.6351 0.0050 13.3317 0.0750 152.2928
45 21.0025 0.0476 285.7493 0.0035 13.6055 0.0735 163.7559
50 29.4570 0.0339 406.5290 0.0025 13.8007 0.0725 172.9051
55 41.3150 0.0242 575.9286 0.0017 13.9399 0.0717 180.1243
60 57.9464 0.0173 813.5204 0.0012 14.0392 0.0712 185.7677
65 81.2729 0.0123 1 146.7552 0.0009 14.1099 0.0709 190.1452
70 113.9894 0.0088 1 614.1343 0.0006 14.1604 0.0706 193.5185
75 159.8760 0.0063 2 269.6576 0.0004 14.1964 0.0704 196.1035
80 224.2344 0.0045 3 189.0629 0.0003 14.2220 0.0703 198.0748
394 APÉNDICE 2 Tablas de factores de interés discreto

Tabla A2.9 Factores de interés discreto capitalizado a 8.0%

n (F/P, i, n) (P/F, i, n) (F/A, i, n) (A/F, i, n) (P/A, i, n) (A/P, i, n) (P/G, i, n)

1 1.0800 0.9259 1.0000 1.0000 0.9259 1.0800 0.0000
2 1.1664 0.8573 2.0800 0.4808 1.7833 0.5608 0.8573
3 1.2597 0.7938 3.2464 0.3080 2.5771 0.3880 2.4450
4 1.3605 0.7350 4.5061 0.2219 3.3121 0.3019 4.6501
5 1.4693 0.6806 5.8666 0.1705 3.9927 0.2505 7.3724
6 1.5869 0.6302 7.3359 0.1363 4.6229 0.2163 10.5233
7 1.7138 0.5835 8.9228 0.1121 5.2064 0.1921 14.0242
8 1.8509 0.5403 10.6366 0.0940 5.7466 0.1740 17.8061
9 1.9990 0.5002 12.4876 0.0801 6.2469 0.1601 21.8081
10 2.1589 0.4632 14.4866 0.0690 6.7101 0.1490 25.9768
11 2.3316 0.4289 16.6455 0.0601 7.1390 0.1401 30.2657
12 2.5182 0.3971 18.9771 0.0527 7.5361 0.1327 34.6339
13 2.7196 0.3677 21.4953 0.0465 7.9038 0.1265 39.0463
14 2.9372 0.3405 24.2149 0.0413 8.2442 0.1213 43.4723
15 3.1722 0.3152 27.1521 0.0368 8.5595 0.1168 47.8857
16 3.4259 0.2919 30.3243 0.0330 8.8514 0.1130 52.2640
17 3.7000 0.2703 33.7502 0.0296 9.1216 0.1096 56.5883
18 3.9960 0.2502 37.4502 0.0267 9.3719 0.1067 60.8425
19 4.3157 0.2317 41.4463 0.0241 9.6036 0.1041 65.0134
20 4.6610 0.2145 45.7620 0.0219 9.8181 0.1019 69.0898
21 5.0338 0.1987 50.4229 0.0198 10.0168 0.0998 73.0629
22 5.4365 0.1839 55.4567 0.0180 10.2007 0.0980 76.9256
23 5.8715 0.1703 60.8933 0.0164 10.3711 0.0964 80.6726
24 6.3412 0.1577 66.7647 0.0150 10.5288 0.0950 84.2997
25 6.8485 0.1460 73.1059 0.0137 10.6748 0.0937 87.8041
26 7.3964 0.1352 79.9544 0.0125 10.8100 0.0925 91.1841
27 7.9881 0.1252 87.3507 0.0114 10.9352 0.0914 94.4390
28 8.6271 0.1159 95.3388 0.0105 11.0511 0.0905 97.5687
29 9.3173 0.1073 103.9659 0.0096 11.1584 0.0896 100.5738
30 10.0627 0.0994 113.2832 0.0088 11.2578 0.0888 103.4558
35 14.7853 0.0676 172.3168 0.0058 11.6546 0.0858 116.0920
40 21.7245 0.0460 259.0564 0.0039 11.9246 0.0839 126.0422
45 31.9204 0.0313 386.5055 0.0026 12.1084 0.0826 133.7331
50 46.9016 0.0213 573.7699 0.0017 12.2335 0.0817 139.5928
55 68.9139 0.0145 848.9228 0.0012 12.3186 0.0812 144.0064
60 101.2570 0.0099 1 253.2127 0.0008 12.3766 0.0808 147.3000
65 148.7798 0.0067 1 847.2471 0.0005 12.4160 0.0805 149.7387
70 218.6064 0.0046 2 720.0785 0.0004 12.4428 0.0804 151.5326
75 321.2043 0.0031 4 002.5542 0.0002 12.4611 0.0802 152.8448
80 471.9545 0.0021 5 886.9316 0.0002 12.4735 0.0802 153.8001
 Tabla A2.10 Factores de interés discreto capitalizado a 9.0% 395

Tabla A2.10 Factores de interés discreto capitalizado a 9.0%

n (F/P, i, n) (P/F, i, n) (F/A, i, n) (A/F, i, n) (P/A, i, n) (A/P, i, n) (P/G, i, n)

1 1.0900 0.9174 1.0000 1.0000 0.9174 1.0900 0.0000
2 1.1881 0.8417 2.0900 0.4785 1.7591 0.5685 0.8417
3 1.2950 0.7722 3.2781 0.5051 2.5313 0.3951 2.3860
4 1.4116 0.7084 4.5731 0.2187 3.2397 0.3087 4.5113
5 1.5386 0.6499 5.9847 0.1671 3.8897 0.2571 7.1110
6 1.6771 0.5963 7.5233 0.1329 4.4859 0.2229 10.0924
7 1.8280 0.5470 9.2004 0.1087 5.0330 0.1987 13.3746
8 1.9926 0.5019 11.0285 0.0907 5.5348 0.1807 16.8877
9 2.1719 0.4604 13.0210 0.0768 5.9952 0.1668 20.5711
10 2.3674 0.4224 15.1929 0.0658 6.4177 0.1558 24.3728
11 2.5804 0.3875 17.5603 0.0569 6.8052 0.1469 28.2481
12 2.8127 0.3555 20.1407 0.0497 7.1607 0.1397 32.1590
13 3.0658 0.3262 22.9534 0.0436 7.4869 0.1336 36.0731
14 3.3417 0.2992 26.0192 0.0384 7.7862 0.1284 39.9633
15 3.6425 0.2745 29.3609 0.0341 8.0607 0.1241 43.8069
16 3.9703 0.2519 33.0034 0.0303 8.3126 0.1203 47.5849
17 4.3276 0.2311 36.9737 0.0270 8.5436 0.1170 51.2821
18 4.7171 0.2120 41.3013 0.0242 8.7556 0.1142 54.8860
19 5.1417 0.1945 46.0185 0.0217 8.9501 0.1117 58.3868
20 5.6044 0.1784 51.1601 0.0195 9.1285 0.1095 61.7770
21 6.1088 0.1637 56.7645 0.0176 9.2922 0.1076 65.0509
22 6.6586 0.1502 62.8733 0.0159 9.4424 0.1059 68.2048
23 7.2579 0.1378 69.5319 0.0144 9.5802 0.1044 71.2359
24 7.9111 0.1264 76.7898 0.0130 9.7066 0.1030 74.1433
25 8.6231 0.1160 84.7009 0.0118 9.8226 0.1018 76.9265
26 9.3992 0.1064 93.3240 0.0107 9.9290 0.1007 79.5863
27 10.2451 0.0976 102.7231 0.0097 10.0266 0.0997 82.1241
28 11.1671 0.0895 112.9682 0.0089 10.1161 0.0989 84.5419
29 12.1722 0.0822 124.1353 0.0081 10.1983 0.0981 86.8422
30 13.2677 0.0754 136.3075 0.0073 10.2737 0.0973 89.0280
35 20.4140 0.0490 215.7107 0.0046 10.5668 0.0946 98.3590
40 31.4094 0.0318 337.8824 0.0030 10.7574 0.0930 105.3762
45 48.3273 0.0207 525.8586 0.0019 10.8812 0.0919 110.5561
50 74.3575 0.0134 815.0834 0.0012 10.9617 0.0912 114.3251
55 114.4082 0.0087 1 260.0915 0.0008 11.0140 0.0908 117.0362
396 APÉNDICE 2 Tablas de factores de interés discreto

Tabla A2.11 Factores de interés discreto capitalizado a 10.0%

n (F/P, i, n) (P/F, i, n) (F/A, i, n) (A/F, i, n) (P/A, i, n) (A/P, i, n) (P/G, i, n)

1 1.1000 0.9091 1.0000 1.0000 0.9091 1.1000 0.0000
2 1.2100 0.8264 2.1000 0.4762 1.7355 0.5762 0.8264
3 1.3310 0.7513 3.3100 0.3021 2.4869 0.4021 2.3291
4 1.4641 0.6830 4.6410 0.2155 3.1699 0.3155 4.3781
5 1.6105 0.6209 6.1051 0.1638 3.7908 0.2638 6.8618
6 1.7716 0.5645 7.7156 0.1296 4.3553 0.2296 9.6842
7 1.9487 0.5132 9.4872 0.1054 4.8684 0.2054 12.7631
8 2.1436 0.4665 11.4359 0.0874 5.3349 0.1874 16.0287
9 2.3579 0.4141 13.5795 0.0736 5.7590 0.1736 19.4214
10 2.5937 0.3855 15.9374 0.0627 6.1446 0.1627 22.8913
11 2.8531 0.3505 18.5312 0.0540 6.4951 0.1540 26.3963
12 3.1384 0.3186 21.3843 0.0468 6.8137 0.1468 29.9012
13 3.4523 0.2897 24.5227 0.0408 7.1034 0.1408 33.3772
14 3.7975 0.2633 27.9750 0.0357 7.3667 0.1357 36.8005
15 4.1772 0.2394 31.7725 0.0315 7.6061 0.1315 40.1520
16 4.5950 0.2176 35.9497 0.0278 7.8237 0.1278 43.4164
17 5.0545 0.1978 40.5447 0.0247 8.0216 0.1247 46.5819
18 5.5599 0.1799 45.5992 0.0219 8.2014 0.1219 49.6395
19 6.1159 0.1635 51.1591 0.0195 8.3649 0.1195 52.5827
20 6.7275 0.1486 57.2750 0.0175 8.5136 0.1175 55.4069
21 7.4002 0.1351 64.0025 0.0156 8.6487 0.1156 58.1095
22 8.1403 0.1228 71.4027 0.0140 8.7715 0.1140 60.6893
23 8.9543 0.1117 79.5430 0.0126 8.8832 0.1126 63.1462
24 9.8497 0.1015 88.4973 0.0113 8.9847 0.1113 65.4813
25 10.8347 0.0923 98.3470 0.0102 9.0770 0.1102 67.6964
26 11.9182 0.0839 109.1817 0.0092 9.1609 0.1092 69.7940
27 13.1100 0.0736 121.0999 0.0083 9.2372 0.1083 71.7772
28 14.4210 0.0693 134.2099 0.0075 9.3066 0.1075 73.6495
29 15.8631 0.0630 148.6309 0.0067 9.3696 0.1067 75.4146
30 17.4494 0.0573 164.4940 0.0061 9.4269 0.1061 77.0766
35 28.1024 0.0356 271.0243 0.0037 9.6442 0.1037 83.9871
40 45.2592 0.0221 442.5924 0.0023 9.7791 0.1023 88.9525
45 72.8904 0.0137 718.9045 0.0014 9.8628 0.1014 92.4544
50 117.3908 0.0085 1 163.9079 0.0009 9.9148 0.1009 94.8889
55 189.0590 0.0053 1 880.5903 0.0005 9.9471 0.1005 96.5619
 Tabla A2.12 Factores de interés discreto capitalizado a 11.0% 397

Tabla A2.12 Factores de interés discreto capitalizado a 11.0%

n (F/P, i, n) (P/F, i, n) (F/A, i, n) (A/F, i, n) (P/A, i, n) (A/P, i, n) (P/G, i, n)

1 1.1100 0.9009 1.0000 1.0000 0.9009 1.1100 0.0000
2 1.2321 0.8116 2.1100 0.4739 1.7125 0.5839 0.8116
3 1.3676 0.7312 3.3421 0.2992 2.4437 0.4092 2.2740
4 1.5181 0.6587 4.7097 0.2123 3.1024 0.3223 4.2502
5 1.6851 0.5935 6.2278 0.1606 3.6959 0.2706 6.6240
6 1.8704 0.5346 7.9129 0.1264 4.2305 0.2364 9.2972
7 2.0762 0.4817 9.7833 0.1022 4.7122 0.2122 12.1872
8 2.3045 0.4339 11.8594 0.0843 5.1461 0.1943 15.2246
9 2.5580 0.3909 14.1640 0.0706 5.5370 0.1806 18.3520
10 2.8394 0.3522 16.7220 0.0598 5.8892 0.1698 21.5217
11 3.1518 0.3173 19.5614 0.0511 6.2065 0.1611 24.6945
12 3.4985 0.2858 22.7132 0.0440 6.4924 0.1540 27.8388
13 3.8833 0.2575 26.2116 0.0382 6.7499 0.1482 30.9290
14 4.3104 0.2320 30.0949 0.0332 6.9819 0.1432 33.9449
15 4.7846 0.2090 34.4054 0.0291 7.1909 0.1391 36.8709
16 5.3109 0.1883 39.1899 0.0255 7.3792 0.1355 39.6953
17 5.8951 0.1696 44.5008 0.0225 7.5488 0.1325 42.4094
18 6.5436 0.1528 50.3959 0.0198 7.7016 0.1298 45.0074
19 7.2633 0.1377 56.9395 0.0176 7.8393 0.1276 47.4856
20 8.0623 0.1240 64.2028 0.0156 7.9633 0.1256 49.8423
21 8.9492 0.1117 72.2651 0.0138 8.0751 0.1238 52.0771
22 9.9336 0.1007 81.2143 0.0123 8.1757 0.1223 54.1912
23 11.0263 0.0907 91.1479 0.0110 8.2664 0.1210 56.1864
24 12.2392 0.0817 102.1741 0.0098 8.3481 0.1198 58.0656
25 13.5855 0.0736 114.4133 0.0087 8.4217 0.1187 59.8322
26 15.0799 0.0663 127.9988 0.0078 8.4881 0.1178 61.4900
27 16.7386 0.0597 143.0786 0.0070 8.5478 0.1170 63.0433
28 18.5799 0.0538 159.8173 0.0063 8.6016 0.1163 64.4965
29 20.6237 0.0485 178.3972 0.0056 8.6501 0.1156 65.8542
30 22.8923 0.0437 199.0208 0.0050 8.6938 0.1150 67.1210
35 38.5748 0.0259 341.5895 0.0029 8.8552 0.1129 72.2538
40 65.0009 0.0154 581.8259 0.0017 8.9511 0.1117 75.7789
45 109.5302 0.0091 986.6383 0.0010 9.0079 0.1110 78.1551
50 184.5648 0.0054 1 668.7707 0.0006 9.0417 0.1106 79.7340
55 311.0024 0.0032 2 818.2034 0.0004 9.0617 0.1104 80.7712
398 APÉNDICE 2 Tablas de factores de interés discreto

Tabla A2.13 Factores de interés discreto capitalizado a 12.0%

n (F/P, i, n) (P/F, i, n) (F/A, i, n) (A/F, i, n) (P/A, i, n) (A/P, i, n) (P/G, i, n)

1 1.1200 0.8929 1.0000 1.0000 0.8929 1.1200 0.0000
2 1.2544 0.7972 2.1200 0.4717 1.6901 0.5917 0.7972
3 1.4049 0.7118 3.3744 0.2963 2.4018 0.4163 2.2208
4 1.5735 0.6355 4.7793 0.2092 3.0373 0.3292 4.1273
5 1.7623 0.5674 6.3528 0.1574 3.6048 0.2774 6.3970
6 1.9738 0.5066 8.1152 0.1232 4.1114 0.2432 8.9302
7 2.2107 0.4523 10.0890 0.0991 4.5638 0.2191 11.6443
8 2.4760 0.4039 12.2997 0.0813 4.9676 0.2013 14.4714
9 2.7731 0.3606 14.7757 0.0677 5.3282 0.1877 17.3563
10 3.1058 0.3220 17.5487 0.0570 5.6502 0.1770 20.2541
11 3.4785 0.2875 20.6546 0.0484 5.9377 0.1684 23.1288
12 3.8960 0.2567 24.1331 0.0414 6.1944 0.1614 25.9523
13 4.3635 0.2292 28.0291 0.0357 6.4235 0.1557 28.7024
14 4.8871 0.2046 32.3926 0.0309 6.6282 0.1509 31.3624
15 5.4736 0.1827 37.2797 0.0268 6.8109 0.1468 33.9202
16 6.1304 0.1631 42.7533 0.0234 6.9740 0.1434 36.3670
17 6.8660 0.1456 48.8837 0.0205 7.1196 0.1405 38.6973
18 7.6900 0.1300 55.7497 0.0179 7.2497 0.1379 40.9080
19 8.6128 0.1161 63.4397 0.0158 7.3658 0.1358 42.9979
20 9.6463 0.1037 72.0524 0.0139 7.4694 0.1339 44.9676
21 10.8038 0.0926 81.6987 0.0122 7.5620 0.1322 46.8188
22 12.1003 0.0826 92.5026 0.0108 7.6446 0.1308 48.5543
23 13.5523 0.0738 104.6029 0.0096 7.7184 0.1296 50.1776
24 15.1786 0.0659 118.1552 0.0085 7.7843 0.1285 51.6929
25 17.0001 0.0588 133.3339 0.0075 7.8431 0.1275 53.1046
26 19.0401 0.0525 150.3339 0.0067 7.8957 0.1267 54.4177
27 21.3249 0.0469 169.3740 0.0059 7.9426 0.1259 55.6369
28 23.8839 0.0419 190.6989 0.0052 7.9844 0.1252 56.7674
29 26.7499 0.0374 214.5827 0.0047 8.0218 0.1247 57.8141
30 29.9599 0.0334 241.3327 0.0041 8.0552 0.1241 58.7821
35 52.7996 0.0189 431.6634 0.0023 8.1755 0.1223 62.6052
40 93.0510 0.0107 767.0913 0.0013 8.2438 0.1213 65.1159
45 163.9876 0.0061 1 358.2298 0.0007 8.2825 0.1207 66.7342
50 289.0021 0.0035 2 400.0178 0.0004 8.3045 0.1204 67.7624
55 509.3205 0.0020 4 236.0043 0.0002 8.3170 0.1202 68.4082
 Tabla A2.14 Factores de interés discreto capitalizado a 15.0% 399

Tabla A2.14 Factores de interés discreto capitalizado a 15.0%

n (F/P, i, n) (P/F, i, n) (F/A, i, n) (A/F, i, n) (P/A, i, n) (A/P, i, n) (P/G, i, n)

1 1.1500 0.8696 1.0000 1.0000 0.8696 1.1500 0.0000
2 1.3225 0.7561 2.1500 0.4651 1.6257 0.6151 0.7561
3 1.5209 0.6575 3.4725 0.2880 2.2832 0.4380 2.0712
4 1.7490 0.5718 4.9934 0.2003 2.8550 0.3503 3.7864
5 2.0114 0.4972 6.7424 0.1483 3.3522 0.2983 5.7751
6 2.3131 0.4323 8.7537 0.1142 3.7845 0.2642 7.9368
7 2.6600 0.3759 11.0668 0.0904 4.1604 0.2404 10.1924
8 3.0590 0.3269 13.7268 0.0729 4.4873 0.2229 12.4807
9 3.5179 0.2843 16.7858 0.0596 4.7716 0.2096 14.7548
10 4.0456 0.2472 20.3037 0.0493 5.0188 0.1993 16.9795
11 4.6524 0.2149 24.3493 0.0411 5.2337 0.1911 19.1289
12 5.3503 0.1869 29.0017 0.0345 5.4206 0.1845 21.1849
13 6.1528 0.1625 34.3519 0.0291 5.5831 0.1791 23.1352
14 7.0757 0.1413 40.5047 0.0247 5.7245 0.1747 24.9725
15 8.1371 0.1229 47.5804 0.0210 5.8474 0.1710 26.6930
16 9.3576 0.1069 55.7175 0.0179 5.9542 0.1679 28.2960
17 10.7613 0.0929 65.0751 0.0154 6.0472 0.1654 29.7828
18 12.3755 0.0808 75.8364 0.0132 6.1280 0.1632 31.1565
19 14.2318 0.0703 88.2118 0.0113 6.1982 0.1613 32.4213
20 16.3665 0.0611 102.4436 0.0098 6.2593 0.1598 33.5822
21 18.8215 0.0531 118.8101 0.0084 6.3125 0.1584 34.6448
22 21.6447 0.0462 137.6316 0.0073 6.3587 0.1573 35.6150
23 24.8915 0.0402 159.2764 0.0063 6.3988 0.1563 36.4988
24 28.6252 0.0349 184.1678 0.0054 6.4338 0.1554 37.3023
25 32.9190 0.0304 212.7930 0.0047 6.4641 0.1547 38.0314
26 37.8568 0.0264 245.7120 0.0041 6.4906 0.1541 38.6918
27 43.5353 0.0230 283.5688 0.0035 6.5135 0.1535 39.2890
28 50.0656 0.0200 327.1041 0.0031 6.5335 0.1531 39.8283
29 57.5755 0.0174 377.1697 0.0027 6.5509 0.1527 40.3146
30 66.2118 0.0151 434.7451 0.0023 6.5660 0.1523 40.7526
400 APÉNDICE 2 Tablas de factores de interés discreto

Tabla A2.15 Factores de interés discreto capitalizado a 18.0%

n (F/P, i, n) (P/F, i, n) (F/A, i, n) (A/F, i, n) (P/A, i, n) (A/P, i, n) (P/G, i, n)

1 1.1800 0.8475 1.0000 1.0000 0.8475 1.1800 0.0000
2 1.3924 0.7182 2.1800 0.4587 1.5656 0.6387 0.7182
3 1.6430 0.6086 3.5724 0.2799 2.1743 0.4599 1.9354
4 1.9388 0.5158 5.2154 0.1917 2.6901 0.3717 3.4828
5 2.2878 0.4371 7.1542 0.1398 3.1272 0.3198 5.2312
6 2.6996 0.3704 9.4420 0.1059 3.4976 0.2859 7.0834
7 3.1855 0.3139 12.1415 0.0824 3.8115 0.2624 8.9670
8 3.7589 0.2660 15.3270 0.0652 4.0776 0.2452 10.8292
9 4.4355 0.2255 19.0859 0.0524 4.3030 0.2324 12.6329
10 5.2338 0.1911 23.5213 0.0425 4.4941 0.2225 14.3525
11 6.1759 0.1619 28.7551 0.0348 4.6560 0.2148 15.9716
12 7.2876 0.1372 34.9311 0.0286 4.7932 0.2086 17.4811
13 8.5994 0.1163 42.2187 0.0237 4.9095 0.2037 18.8765
14 10.1472 0.0985 50.8180 0.0197 5.0081 0.1997 20.1576
15 11.9737 0.0835 60.9653 0.0164 5.0916 0.1964 21.3269
16 14.1290 0.0708 72.9390 0.0137 5.1624 0.1937 22.3885
17 16.6722 0.0600 87.0680 0.0115 5.2223 0.1915 23.3482
18 19.6733 0.0508 103.7403 0.0096 5.2732 0.1896 24.2123
19 23.2144 0.0431 123.4135 0.0081 5.3162 0.1881 24.9877
20 27.3930 0.0365 146.6280 0.0068 5.3527 0.1868 25.6813
21 32.3238 0.0309 174.0210 0.0057 5.3837 0.1857 26.3000
22 38.1421 0.0262 206.3448 0.0048 5.4099 0.1848 26.8506
23 45.0076 0.0222 244.4869 0.0041 5.4321 0.1841 27.3394
24 53.1090 0.0188 289.4945 0.0035 5.4509 0.1835 27.7725
25 62.6686 0.0160 342.6035 0.0029 5.4669 0.1829 28.1555
26 73.9490 0.0135 405.2721 0.0025 5.4804 0.1825 28.4935
27 87.2598 0.0115 479.2211 0.0021 5.4919 0.1821 28.7915
28 102.9666 0.0097 566.4809 0.0018 5.5016 0.1818 29.0537
29 121.5005 0.0082 669.4475 0.0015 5.5098 0.1815 29.2842
30 143.3706 0.0070 790.9481 0.0013 5.5168 0.1813 29.4864
 Tabla A2.16 Factores de interés discreto capitalizado a 20.0% 401

Tabla A2.16 Factores de interés discreto capitalizado a 20.0%

n (F/P, i, n) (P/F, i, n) (F/A, i, n) (A/F, i, n) (P/A, i, n) (A/P, i, n) (P/G, i, n)

1 1.2000 0.8333 1.0000 1.0000 0.8333 1.2000 0.0000
2 1.4400 0.6944 2.2000 0.4545 1.5278 0.6545 0.6944
3 1.7280 0.5787 3.6400 0.2747 2.1065 0.4747 1.8519
4 2.0736 0.4823 5.3680 0.1863 2.5887 0.3863 3.2986
5 2.4883 0.4019 7.4416 0.1344 2.9906 0.3344 4.9061
6 2.9860 0.3349 9.9299 0.1007 3.3255 0.3007 6.5806
7 3.5832 0.2791 12.9159 0.0774 3.6046 0.2774 8.2551
8 4.2998 0.2326 16.4991 0.0606 3.8372 0.2606 9.8831
9 5.1598 0.1938 20.7989 0.0481 4.0310 0.2481 11.4335
10 6.1917 0.1615 25.9587 0.0385 4.1925 0.2385 12.8871
11 7.4301 0.1346 32.1504 0.0311 4.3271 0.2311 14.2330
12 8.9161 0.1122 39.5805 0.0253 4.4392 0.2253 15.4667
13 10.6993 0.0935 48.4966 0.0206 4.5327 0.2206 16.5883
14 12.8392 0.0779 59.1959 0.0169 4.6106 0.2169 17.6008
15 15.4070 0.0649 72.0351 0.0139 4.6755 0.2139 18.5095
16 18.4884 0.0541 87.4421 0.0114 4.7296 0.2114 19.3208
17 22.1861 0.0451 105.9305 0.0094 4.7746 0.2094 20.0419
18 26.6233 0.0376 128.1167 0.0078 4.8122 0.2078 20.6805
19 31.9480 0.0313 154.7400 0.0065 4.8435 0.2065 21.2439
20 38.3376 0.0261 186.6880 0.0054 4.8696 0.2054 21.7395
21 46.0051 0.0217 225.0256 0.0044 4.8913 0.2044 22.1742
22 55.2061 0.0181 271.0307 0.0037 4.9094 0.2037 22.5546
23 66.2474 0.0151 326.2368 0.0031 4.9245 0.2031 22.8867
24 79.4968 0.0126 392.4842 0.0025 4.9371 0.2025 23.1760
25 95.3962 0.0105 471.9810 0.0021 4.9476 0.2021 23.4276
26 114.4754 0.0087 567.3772 0.0018 4.9563 0.2018 23.6460
27 137.3705 0.0073 681.8527 0.0015 4.9636 0.2015 23.8353
28 164.8447 0.0061 819.2232 0.0012 4.9697 0.2012 23.9991
29 197.8163 0.0051 984.0678 0.0010 4.9747 0.2010 24.1406
30 237.3763 0.0042 1 181.8814 0.0008 4.9789 0.2008 24.2628
402 APÉNDICE 2 Tablas de factores de interés discreto

Tabla A2.17 Factores de interés discreto capitalizado a 25.0%

n (F/P, i, n) (P/F, i, n) (F/A, i, n) (A/F, i, n) (P/A, i, n) (A/P, i, n) (P/G, i, n)

1 1.2500 0.8000 1.0000 1.0000 0.8000 1.2500 0.0000
2 1.5625 0.6400 2.2500 0.4444 1.4400 0.6944 0.6400
3 1.9531 0.5120 3.8125 0.2623 1.9520 0.5123 1.6640
4 2.4414 0.4096 5.7656 0.1734 2.3616 0.4234 2.8928
5 3.0518 0.3277 8.2070 0.1218 2.6893 0.3718 4.2035
6 3.8147 0.2621 11.2588 0.0888 2.9514 0.3388 5.5142
7 4.7684 0.2097 15.0735 0.0663 3.1611 0.3163 6.7725
8 5.9605 0.1678 19.8419 0.0504 3.3289 0.3004 7.9469
9 7.4506 0.1342 25.8023 0.0388 3.4631 0.2888 9.0207
10 9.3132 0.1074 33.2529 0.0301 3.5705 0.2801 9.9870
11 11.6415 0.0859 42.5661 0.0235 3.6554 0.2735 10.8460
12 14.5519 0.0687 54.2077 0.0184 3.7251 0.2684 11.6020
13 18.1899 0.0550 68.7596 0.0145 3.7801 0.2645 12.2617
14 22.7374 0.0440 86.9495 0.0115 3.8241 0.2615 12.8334
15 28.4217 0.0352 109.6868 0.0091 3.8593 0.2591 13.3260
16 35.5271 0.0281 138.1085 0.0072 3.8874 0.2572 13.7482
17 44.4089 0.0225 173.6357 0.0058 3.9099 0.2558 14.1085
18 55.5112 0.0180 218.0446 0.0046 3.9279 0.2546 14.4147
19 69.3889 0.0144 273.5558 0.0037 3.9424 0.2537 14.6741
20 86.7362 0.0115 342.9447 0.0029 3.9539 0.2529 14.8932
21 108.4202 0.0092 429.6809 0.0023 3.9631 0.2523 15.0777
22 135.5253 0.0074 538.1011 0.0019 3.9705 0.2519 15.2326
23 169.4066 0.0059 673.6263 0.0015 3.9764 0.2515 15.3625
24 211.7582 0.0047 843.0329 0.0012 3.9811 0.2512 15.4711
25 264.6978 0.0038 1 054.7912 0.0009 3.9849 0.2509 15.5618
26 330.8722 0.0030 1 319.4890 0.0008 3.9879 0.2508 15.6373
27 413.5903 0.0024 1 650.3612 0.0006 3.9903 0.2506 15.7002
28 516.9879 0.0019 2 063.9515 0.0005 3.9923 0.2505 15.7524
29 646.2348 0.0015 2 580.9394 0.0004 3.9938 0.2504 15.7957
30 807.7935 0.0012 3 227.1742 0.0003 3.9950 0.2503 15.8316
 Tabla A2.18 Factores de interés discreto capitalizado a 30.0% 403

Tabla A2.18 Factores de interés discreto capitalizado a 30.0%

n (F/P, i, n) (P/F, i, n) (F/A, i, n) (A/F, i, n) (P/A, i, n) (A/P, i, n) (P/G, i, n)

1 1.3000 0.7692 1.0000 1.0000 0.7692 1.3000 0.0000
2 1.6900 0.5917 2.3000 0.4348 1.3609 0.7348 0.5917
3 2.1970 0.4552 3.9900 0.2506 1.8161 0.5506 1.5020
4 2.8561 0.3501 6.1870 0.1616 2.1662 0.4616 2.5524
5 3.7129 0.2693 9.0431 0.1106 2.4356 0.4106 3.6297
6 4.8268 0.2072 12.7560 0.0784 2.6427 0.3784 4.6656
7 6.2749 0.1594 17.5828 0.0569 2.8021 0.3569 5.6218
8 8.1573 0.1226 23.8577 0.0419 2.9247 0.3419 6.4800
9 10.6045 0.0943 32.0150 0.0312 3.0190 0.3312 7.2343
10 13.7858 0.0725 42.6175 0.0235 3.0915 0.3235 7.8872
11 17.9216 0.0558 56.4053 0.0177 3.1473 0.3177 8.4452
12 23.2981 0.0429 74.3269 0.0135 3.1903 0.3135 8.9173
13 30.2875 0.0330 97.6250 0.0102 3.2233 0.3102 9.3135
14 39.3738 0.0254 127.9125 0.0078 3.2487 0.3078 9.6437
15 51.1859 0.0195 167.2863 0.0060 3.2682 0.3060 9.9172
16 66.5417 0.0150 218.4722 0.0046 3.2832 0.3046 10.1426
17 86.5041 0.0116 285.0138 0.0035 3.2948 0.3035 10.3276
18 112.4554 0.0089 371.5180 0.0027 3.3037 0.3027 10.4788
19 146.1920 0.0068 483.9734 0.0021 3.3105 0.3021 10.6019
20 190.0496 0.0053 630.1654 0.0016 3.3158 0.3016 10.7019
21 247.0645 0.0040 820.2150 0.0012 3.3198 0.3012 10.7828
22 321.1839 0.0031 1 067.2794 0.0009 3.3230 0.3009 10.8482
23 417.5390 0.0024 1 388.4633 0.0007 3.3254 0.3007 10.9009
24 542.8007 0.0018 1 806.0023 0.0006 3.3272 0.3006 10.9433
25 705.6409 0.0014 2 348.8029 0.0004 3.3286 0.3004 10.9773
26 917.3331 0.0011 3 054.4438 0.0003 3.3297 0.3003 11.0045
27 1 192.5331 0.0008 3 971.7769 0.0003 3.3305 0.3003 11.0263
28 1 550.2930 0.0006 5 164.3099 0.0002 3.3312 0.3002 11.0437
29 2 015.3809 0.0005 6 714.6029 0.0001 3.3317 0.3001 11.0576
30 2 619.9951 0.0004 8 729.9836 0.0001 3.3321 0.3001 11.0687
404 APÉNDICE 2 Tablas de factores de interés discreto

Tabla A2.19 Factores de interés discreto capitalizado a 40.0%

n (F/P, i, n) (P/F, i, n) (F/A, i, n) (A/F, i, n) (P/A, i, n) (A/P, i, n) (P/G, i, n)

1 1.4000 0.7143 1.0000 1.0000 0.7143 1.4000 0.0000
2 1.9600 0.5102 2.4000 0.4167 1.2245 0.8167 0.5102
3 2.7440 0.3644 4.3600 0.2294 1.5889 0.6294 1.2391
4 3.8416 0.2603 7.1040 0.1408 1.8492 0.5408 2.0200
5 5.3782 0.1859 10.9456 0.0914 2.0352 0.4914 2.7637
6 7.5295 0.1328 16.3238 0.0613 2.1680 0.4613 3.4278
7 10.5414 0.0949 23.8534 0.0419 2.2628 0.4419 3.9970
8 14.7579 0.0678 34.3947 0.0291 2.3306 0.4291 4.4713
9 20.6610 0.0484 49.1526 0.0203 2.3790 0.4203 4.8585
10 28.9255 0.0346 69.8137 0.0143 2.4136 0.4143 5.1696
11 40.4957 0.0247 98.7391 0.0101 2.4383 0.4101 5.4166
12 56.6939 0.0176 139.2348 0.0072 2.4559 0.4072 5.6106
13 79.3715 0.0126 195.9287 0.0051 2.4685 0.4051 5.7618
14 111.1201 0.0090 275.3002 0.0036 2.4775 0.4036 5.8788
15 155.5681 0.0064 386.4202 0.0026 2.4839 0.4026 5.9688
16 217.7953 0.0046 541.9883 0.0018 2.4885 0.4018 6.0376
17 304.9135 0.0033 759.7837 0.0013 2.4918 0.4013 6.0901
18 426.8789 0.0023 1 064.6972 0.0009 2.4941 0.4009 6.1299
19 597.6304 0.0017 1 491.5760 0.0007 2.4958 0.4007 6.1601
20 836.6826 0.0012 2 089.2065 0.0005 2.4970 0.4005 6.1828
 Tabla A2.20 Factores de interés discreto capitalizado a 50.0% 405

Tabla A2.20 Factores de interés discreto capitalizado a 50.0%

n (F/P, i, n) (P/F, i, n) (F/A, i, n) (A/F, i, n) (P/A, i, n) (A/P, i, n) (P/G, i, n)

1 1.5000 0.6667 1.0000 1.0000 0.6667 1.5000 0.0000
2 2.2500 0.4444 2.5000 0.4000 1.1111 0.9000 0.4444
3 3.3750 0.2963 4.7500 0.2105 1.4074 0.7105 1.0370
4 5.0625 0.1975 8.1250 0.1231 1.6049 0.6231 1.6296
5 7.5938 0.1317 13.1875 0.0758 1.7366 0.5758 2.1564
6 11.3906 0.0878 20.7813 0.0481 1.8244 0.5481 2.5953
7 17.0859 0.0585 32.1719 0.0311 1.8829 0.5311 2.9465
8 25.6289 0.0390 49.2578 0.0203 1.9220 0.5203 3.2196
9 38.4434 0.0260 74.8867 0.0134 1.9480 0.5134 3.4277
10 57.6650 0.0173 113.3301 0.0088 1.9653 0.5088 3.5838
11 86.4976 0.0116 170.9951 0.0058 1.9769 0.5058 3.6994
12 129.7463 0.0077 257.4927 0.0039 1.9846 0.5039 3.7842
13 194.6195 0.0051 387.2390 0.0026 1.9897 0.5026 3.8459
14 291.9293 0.0034 581.8585 0.0017 1.9931 0.5017 3.8904
15 437.8939 0.0023 873.7878 0.0011 1.9954 0.5011 3.9224
16 656.8408 0.0015 1 311.6817 0.0008 1.9970 0.5008 3.9452
17 985.2613 0.0010 1 968.5225 0.0005 1.9980 0.5005 3.9614
18 1 477.8919 0.0007 2 953.7838 0.0003 1.9986 0.5003 3.9729
19 2 216.8378 0.0005 4 431.6756 0.0002 1.9991 0.5002 3.9811
20 3 325.2567 0.0003 6 648.5134 0.0002 1.9994 0.5002 3.9868