The formula to calculate the Discount Lost is:
\[ \text{Discount Lost} = \left( \frac{D\%}{100 - D\%} \right) \times \left( \frac{365}{F - L} \right) \]
Where:
Discount Lost is an opportunity to take a deduction on a payment to a supplier that has offered a reduced payment in exchange for paying early.
Let's assume the following values:
Using the formula:
\[ \text{Discount Lost} = \left( \frac{3}{100 - 3} \right) \times \left( \frac{365}{2073600 - 1036800} \right) \]
Evaluating:
\[ \text{Discount Lost} = 1.08879820542192 \times 10^{-5} \]
The Discount Lost is approximately \(1.0888 \times 10^{-5}\).
| Discount Percentage (%) | Final Payment Date (seconds) | Last Discount Date (seconds) | Discount Lost |
|---|---|---|---|
| 1 | 2000000 | 1000000 | 0.000003686869 |
| 1 | 2000000 | 1250000 | 0.000004915825 |
| 1 | 2000000 | 1500000 | 0.000007373737 |
| 1 | 2500000 | 1000000 | 0.000002457912 |
| 1 | 2500000 | 1250000 | 0.000002949495 |
| 1 | 2500000 | 1500000 | 0.000003686869 |
| 1 | 3000000 | 1000000 | 0.000001843434 |
| 1 | 3000000 | 1250000 | 0.000002106782 |
| 1 | 3000000 | 1500000 | 0.000002457912 |
| 2 | 2000000 | 1000000 | 0.000007448980 |
| 2 | 2000000 | 1250000 | 0.000009931973 |
| 2 | 2000000 | 1500000 | 0.000014897959 |
| 2 | 2500000 | 1000000 | 0.000004965986 |
| 2 | 2500000 | 1250000 | 0.000005959184 |
| 2 | 2500000 | 1500000 | 0.000007448980 |
| 2 | 3000000 | 1000000 | 0.000003724490 |
| 2 | 3000000 | 1250000 | 0.000004256560 |
| 2 | 3000000 | 1500000 | 0.000004965986 |
| 3 | 2000000 | 1000000 | 0.000011288660 |
| 3 | 2000000 | 1250000 | 0.000015051546 |
| 3 | 2000000 | 1500000 | 0.000022577320 |
| 3 | 2500000 | 1000000 | 0.000007525773 |
| 3 | 2500000 | 1250000 | 0.000009030928 |
| 3 | 2500000 | 1500000 | 0.000011288660 |
| 3 | 3000000 | 1000000 | 0.000005644330 |
| 3 | 3000000 | 1250000 | 0.000006450663 |
| 3 | 3000000 | 1500000 | 0.000007525773 |
| 4 | 2000000 | 1000000 | 0.000015208333 |
| 4 | 2000000 | 1250000 | 0.000020277778 |
| 4 | 2000000 | 1500000 | 0.000030416667 |
| 4 | 2500000 | 1000000 | 0.000010138889 |
| 4 | 2500000 | 1250000 | 0.000012166667 |
| 4 | 2500000 | 1500000 | 0.000015208333 |
| 4 | 3000000 | 1000000 | 0.000007604167 |
| 4 | 3000000 | 1250000 | 0.000008690476 |
| 4 | 3000000 | 1500000 | 0.000010138889 |
| 5 | 2000000 | 1000000 | 0.000019210526 |
| 5 | 2000000 | 1250000 | 0.000025614035 |
| 5 | 2000000 | 1500000 | 0.000038421053 |
| 5 | 2500000 | 1000000 | 0.000012807018 |
| 5 | 2500000 | 1250000 | 0.000015368421 |
| 5 | 2500000 | 1500000 | 0.000019210526 |
| 5 | 3000000 | 1000000 | 0.000009605263 |
| 5 | 3000000 | 1250000 | 0.000010977444 |
| 5 | 3000000 | 1500000 | 0.000012807018 |