whence

Rⁿ⁻¹ Rⁿ⁻¹
(3) B = A —— or A ——
R - 1 r

The expression in parentheses is a geometric series whose sum may be written in the fractional form shown.

The present worth of B, i.e., of

Rⁿ⁻¹
A ——
r

is found from formula (2) above to be:

Rⁿ⁻¹
A —— divided by Rⁿ.
r

Expressed as a formula:

Rⁿ⁻¹
(4) P. W. = A ——
Rⁿr