BD sinking fund coefficient, the reciprocal of the ordinary annuity future value coefficient is the sinking fund coefficient.

That is to say, the sinking fund coefficient and the annuity future value coefficient are the reciprocals of each other.

Capital recovery refers to the value indicator of recovering the initial invested capital or paying off the debt owed in equal amounts within a given number of years.

The calculation of annual capital recovery is the inverse operation of the annuity's present value, and the capital recovery coefficient is the reciprocal of the annuity's present value coefficient.