This document discusses various time value of money factors used to solve problems involving interest rates over time. It covers: 1) Single payment factors (F/P and P/F) which determine the future or present value of a single payment. 2) Uniform series factors (P/A and A/P) which determine the present or equivalent annual value of a uniform series of payments. 3) Sinking fund factors (A/F and F/A) which determine the annual payment or future value for accumulating to a target amount. 4) Arithmetic gradient factors (P/G and G/P) which handle cash flows that increase or decrease by a constant amount each period.