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Metodos de-depreciacion
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Metodos de-depreciacion

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  • 1. Valor del activo 30,000,000.00Vida útil (Años) 5.00 Depreciación por línea rectaAño Cuota depreciación Depreciación acumulada Valor neto en libros 1 6,000,000.00 6,000,000.00 24,000,000.00 2 6,000,000.00 12,000,000.00 18,000,000.00 3 6,000,000.00 18,000,000.00 12,000,000.00 4 6,000,000.00 24,000,000.00 6,000,000.00 5 6,000,000.00 30,000,000.00 -
  • 2. Valor del activo 30,000,000.00Vida útil (Años) 5.00 Depreciación suma de los dígitos del añoAño Factor Porcenaje Valor activo Cuota depreciación 1 0.3333333333 33.33333% 30,000,000.00 10,000,000.00000 2 0.2666666667 26.66667% 30,000,000.00 8,000,000.00000 3 0.2000000000 20.00000% 30,000,000.00 6,000,000.00000 4 0.1333333333 13.33333% 30,000,000.00 4,000,000.00000 5 0.0666666667 6.66667% 30,000,000.00 2,000,000.00000
  • 3. s dígitos del año Depreciación acumulada Valor neto en libros 10,000,000.00000 20,000,000.00000 18,000,000.00000 12,000,000.00000 24,000,000.00000 6,000,000.00000 28,000,000.00000 2,000,000.00000 30,000,000.00000 -
  • 4. Valor del activo 30,000,000.00Vida útil (Años) 5.00Valor de salvamento 3,000,000.00 Depreciación por reducción de saldosAño Tasa depreciación Valor sin depreciar Cuota depreciación 1 0.36904 30,000,000.00 11,071,279.67 2 0.36904 18,928,720.33 6,985,505.22 3 0.36904 11,943,215.12 4,407,555.82 4 0.36904 7,535,659.29 2,780,979.72 5 0.36904 4,754,679.58 1,754,679.58
  • 5. ión de saldos Depreciación acumulada Valor neto en libros 11,071,279.67 18,928,720.33 18,056,784.88 11,943,215.12 22,464,340.71 7,535,659.29 25,245,320.42 4,754,679.58 27,000,000.00 3,000,000.00
  • 6. Valor del activo 10,000,000.00Capacidad (Unidades) 20,000.00Vida util (Años) 10 Depreciación por unidades producidasAño Unidades producidasDepreciación por unidad Cuota depreciación 1 2,000.00 500 1,000,000.00 2 2,500.00 500 1,250,000.00 3 2,000.00 500 1,000,000.00 4 2,200.00 500 1,100,000.00 5 1,500.00 500 750,000.00 6 1,800.00 500 900,000.00 7 2,000.00 500 1,000,000.00 8 2,000.00 500 1,000,000.00 9 2,400.00 500 1,200,000.00 10 1,600.00 500 800,000.00
  • 7. oducidas Depreciación acumulada Valor neto en libros 1,000,000.00 9,000,000.00 2,250,000.00 7,750,000.00 3,250,000.00 6,750,000.00 4,350,000.00 5,650,000.00 5,100,000.00 4,900,000.00 6,000,000.00 4,000,000.00 7,000,000.00 3,000,000.00 8,000,000.00 2,000,000.00 9,200,000.00 800,000.00 10,000,000.00 -

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