i.Average
Profit Method =
Future Maintainable Profit X No. of yrs purchased
ii.Super
Profit Method =
(FMP – NRR X Capital Employed) X No. of yrs purchased
= Super Profit X
NYP
iii.Capitalisation
Method = Super
Profit
NRR
*Use closing capital employed
iv.Capitalisation of
Super Profit Method = Super
Profit
NRR
*Use average capital employed
v.Annuity
Method = Super Prft/FMP X P.V. of
annuity factor