Determining the appropriate interest rate


Problem:

Mary has been working at the university for 25 years, with an excellent record of service. As a result, the board wants to reward her with a bonus to her retirement package. They are offering her $75,000 a year for 20 years, starting one year from her retirement date and each year for 19 years after that date. Mary would prefer a one-time payment the day after she retires.

Required:

Question: What would this amount be if the appropriate interest rate is 7%?

Note: Be sure to show how you arrived at your answer.

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Accounting Basics: Determining the appropriate interest rate
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