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PV of Annuity Due

Present value of an annuity due (discrete annual beginning-of-period payments) discounted at a continuously-compounded rate.

When to use: Use when payments arrive at the start of each year and the rate is quoted in continuously-compounded form.

Calculator

Formula

PVA=PMT×1ek×nek1×ekPVA = PMT \times \frac{1 - e^{-k \times n}}{e^{k} - 1} \times e^{k}

Variables

SymbolNameDescriptionUnit
PVAPresent Value of Annuity DueTotal present value of beginning-of-period payments$
PMTPaymentPeriodic payment amount (paid at start of period)$
kInterest RateNominal annual interest rate%
nNumber of YearsTime period in yearsyears

Real-Life Examples

Example 1: Continuous Due Valuation

$10,000/year paid at start of year for 15 years, 5% continuous discounting.

Given

PMT = 10,000k = 0.05n = 15

Step-by-Step

1.PVA = $10,000 × [1 - e^(-0.75)] / [e^(0.05) - 1] × e^(0.05)
2.PVA = $10,000 × 0.5276 / 0.0513 × 1.0513
3.PVA = $10,000 × 10.8187 = $108,186.84
Result:108,186.84

The annuity due is worth $108,186.84 with continuous discounting.

Example 2: Academic Example

$3,000/year at start for 10 years, 7% continuous discounting.

Given

PMT = 3,000k = 0.07n = 10

Step-by-Step

1.PVA = $3,000 × [1 - e^(-0.7)] / [e^(0.07) - 1] × e^(0.07)
2.PVA = $3,000 × 0.5034 / 0.0725 × 1.0725
3.PVA = $3,000 × 7.4463 = $22,338.85
Result:22,338.85

The present value of the annuity due is $22,338.85.

Frequently Asked Questions

Take the continuous ordinary PVA formula and multiply by e^k. This accounts for each payment being received one period sooner, making it worth more in present value terms.

Because each payment arrives at the start of the period rather than the end, it is discounted one fewer period. The e^k multiplier reflects this timing advantage under continuous compounding.

The continuous version produces a slightly different result because continuous discounting is marginally stronger. The annual version uses (1+k) as the due factor while continuous uses e^k.