i= 3.

5% elevar (1+i) a -n multiplicacion

N INGRESOS COSTOS/GASTOS FLUJO (1+i)=(1+.035) (1+i)*flujo
I0 2450000 -1.035
1 980000 1400000 -420000 0.966183575 -405797.1014
2 1960000 1610000 350000 0.9335107 326728.7451
3 2240000 1890000 350000 0.901942706 315679.947
4 3237500 2170000 1067500 0.871442228 930264.5781 SUMA
5 3666600 2415000 1251600 0.841973167 1053813.616 2220689.784
VR 3500000 0.841973167 2946906.084 VR(1+i)^-5

VPN= 2717595.868

Flujo de Fondos
$ 980,000.00 $ 1,960,000.00 $ 2,240,000.00 $ 3,237,500.00 $ 3,666,600.00

0 1 2 3 4 5

$ 2,450,000 $ 1,400,000.00 $ 1,610,000.00 $ 1,890,000.00 $ 2,170,000.00 $ 2,415,000.00

Valor neto
$ 980,000.00 $ 1,960,000.00 $ 2,240,000.00 $ 3,237,500.00 $ 3,666,600.00

0 1 2 3 4 5

$ 2,450,000 $ 1,400,000.00 $ 1,610,000.00 $ 1,890,000.00 $ 2,170,000.00 $ 2,415,000.00

Flujo neto= $ -420,000 $ 350,000 $ 350,000 $ 1,067,500 $ 1,251,600