An investment will provide you with $100 at the end of each year for the next 10 years. What is the present value of that annuity if the discount rate is 8% annually? Present value=$100*Present value of annuity factor(8%,10) =$100*6.710 =$671.01(approx). the answer need is here as follows: What is the present value of the above if the payments are received at the beginning of each year?