The table below summarizes the equivalency factors . The Name column shows the traditional names for the factors. Each factor has a formula that depends on i, the interest rate per compounding period, and N, the number of compounding periods in the interval. The factors are valid for i strictly greater than zero and N integer.
| Factor | Name | Formula | Purpose |
| (F/P, i, N) | Single payment compound amount factor | ![]() | Moves a single payment to N periods later in time |
| (P/F, i, N) | Single payment present worth factor | ![]() | Moves a single payment to N periods earlier in time |
| (A/F, i, N) | Sinking Fund factor | ![]() | Takes a single payment and spreads into a uniform series over N earlier periods. The last payment in the series occurs at the same time as F. |
| (F/A, i, N) | Uniform Series Compound Amount factor | ![]() | Takes a uniform series and moves it to a single value at the time of the last payment in the series. |
| (A/P, i, N) | Capital Recovery Factor | ![]() | Takes a single payment and spreads it into a uniform series over N later periods. The first payment in the series occurs one period later than P. |
| (P/A, i, N) | Uniform Series Present Worth Factor | ![]() | Takes a uniform series and moves it to a single payment one period earlier than the first payment of the series. |
| (P/G, i, N) | Arithmetic Gradient Present Worth Factor | ![]() | Takes a arithmetic gradient series and moves it to a single payment two periods earlier than the first nonzero payment of the series. |
| (A/G, i, N) | Arithmetic Gradient to Uniform Series Factor | ![]() | Takes a arithmetic gradient series and converts it to a uniform series. The two series cover the same interval, but the first payment of the gradient series is 0. |








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