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Not investment advice. Educational reading. See Disclaimer.
L.8 · BEGINNER · 5 MIN

Annuities: Streams of Equal Cash Flows

Most real-world cash flows are not lumps. They are streams: a paycheck every two weeks, a pension every month, a mortgage payment every month for 360 months, a Social Security check every month for life, a bond coupon every six months for 30 years. The financial term for an equal stream of cash flows over a fixed time horizon is an annuity. Once you can value an annuity — collapse the entire stream into a single present-value or future-value number — most of personal and corporate finance becomes mechanical. Mortgage math IS annuity math. Retirement math IS annuity math. Bond pricing is part-annuity. The four formulas in this module unlock more practical decisions than anything else in TVM.

Quiz · 5 questions ↓

Key point

An annuity is a stream of equal payments at equal intervals over a fixed horizon. "Equal" is the load-bearing word — if the payments grow over time you have a growing annuity (a more advanced topic) and if they continue forever you have a perpetuity (next module). The defining annuity examples in your life: a salary that pays the same nominal amount every period (until your next raise), Social Security that pays a fixed monthly check, a 30-year fixed-rate mortgage where you pay the same dollar amount every month for 360 months. Each of these is a textbook annuity.

Key point

Two flavors based on when payments hit. (1) Ordinary annuity: payments fall at the END of each period. Most loans, bonds, and salaries work this way — you receive your paycheck at the end of the pay period; your mortgage is due at the end of the month. (2) Annuity due: payments fall at the BEGINNING of each period. Most rent, subscriptions, and insurance premiums work this way — you pay the landlord on day 1, not day 30. The dollar difference between the two for the same nominal flows is exactly one period of interest: an annuity due is worth (1+r) more than an ordinary annuity, because every payment earns one extra period of compounding.

Formula

PV-Annuity = PMT × [(1 − (1+r)⁻ⁿ) / r]

Key point

The PV-annuity formula is just a collapsed geometric sum: PV = PMT/(1+r) + PMT/(1+r)² + PMT/(1+r)³ + ... + PMT/(1+r)ⁿ. Each term is the PV of one period's payment (using the discounting formula from pfvi-5b). Sum them up; the closed-form bracket is the algebra that compresses the sum. The bracket [(1 − (1+r)⁻ⁿ) / r] is called the "annuity factor" — once you know it for a given (r, n), every annuity at that rate and horizon is just PMT × factor. A 30-year mortgage at 6%/12 monthly = factor of 166.79. So a $300,000 mortgage requires PMT = $300,000 / 166.79 ≈ $1,798/month. That is the entire mortgage formula — re-3's payment formula, derived.

Formula

FV-Annuity = PMT × [((1+r)ⁿ − 1) / r]

Compare

ScenarioInputsAnnuity factorAnswer
Mortgage payment$300K loan, 6% APR, 30 years (360 mo), r = 0.5%/mo166.79PMT = $300K ÷ 166.79 ≈ $1,799/month
Auto loan payment$35K loan, 7% APR, 5 years (60 mo), r ≈ 0.583%/mo50.50PMT = $35K ÷ 50.50 ≈ $693/month
Pension PV$40K/yr for 20 yrs at 5% (income replacement)12.46PV = $40K × 12.46 ≈ $498K (the lump sum equivalent)
Retirement at 25Save monthly to hit $1M at 65, 7% APR, 480 moFV factor 2,624PMT = $1M ÷ 2,624 ≈ $381/month
Retirement at 45Same goal, 20 years (240 mo), same returnFV factor 521PMT = $1M ÷ 521 ≈ $1,920/month — 5x the early-starter payment

Key point

Loan amortization is the schedule that shows how each annuity payment splits between interest (on the remaining balance) and principal (paying down the loan). Early payments are mostly interest; late payments are mostly principal. On a 30-year mortgage at 6%, your first $1,799 monthly payment splits as $1,500 interest + $299 principal. By month 360, the same $1,799 splits as $9 interest + $1,790 principal. The total payment is constant; the mix flips. Most personal-finance pain ("why is so little going to principal?") becomes obvious once you see this is an arithmetic property of any amortizing annuity, not a bank trick.

Try it

Open the FV-annuity calculator above. Try the same goal with two start ages: $500/month, 7% annual return (≈0.583% monthly). At 480 months (start age 25 to 65), you reach ~$1.31M. At 240 months (start age 45 to 65), you reach ~$261K — a fifth as much, with HALF the timeline but the same monthly contribution. Now try the saver who waits to 45 and contributes $1,000/month for 240 months: still only ~$522K, a 60% shortfall vs. the early starter saving half as much. The lesson is brutal: time, not contribution size, is the dominant variable in retirement math. Every year of delay roughly doubles the catch-up requirement.

Check-in

True or false: an annuity due (payments at the START of each period) is worth exactly (1+r) times an ordinary annuity (payments at the END), holding everything else equal.

Check-in

A retiree is offered: (A) lump sum of $400,000 today, or (B) $40,000/year for 20 years guaranteed, starting in one year. Assume 5% discount rate. Which is worth more in PV terms, and by how much?
Check your understanding

Sit with the ideas.

You want $1,000,000 at age 65. You start contributing today at age 25 and earn 7% annually on every dollar you save. Roughly how much do you need to deposit at the end of every month to hit the goal?

Why:
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