DEPRECIACIÓN DE ACTIVOS

7/18/2019 DEPRECIACIN DE ACTIVOS

1/12

PERIODOS

CUOTA DEDEPRECIACIN

DEPRECIACINACUMULADA

VALOR NETO ENLIBROS

0 $-$

-$

78,000.00

1 $

5,833.33

$

5,833.33

$

72,166.672 $

5,833.33$

11,666.67$

66,333.33

3 $5,833.33$

17,500.00$

60,500.00

4 $5,833.33

$23,333.33

$54,666.67

5 $5,833.33

$29,166.67

$48,833.33

6 $5,833.33$

35,000.00$

43,000.00

7

$

5,833.33

$

40,833.33

$

37,166.678 $

5,833.33$

46,666.67$

31,333.33

9 $5,833.33$

52,500.00$

25,500.00

10 $5,833.33

$58,333.33

$19,666.67

11 $5,833.33

$64,166.67

$13,833.33

12 $5,833.33$

70,000.00$

8,000.00

MTODO DE LINEA RECTA

VALOR ACTIVO$

78,000.00VALOR RESIDUAL

$8,000.00

VIDA TIL(AOS)

12

MTODO DEL DOBLE SALDODECRECIENTE

VALOR ACTIVO $ 78,000.00

VALOR RESIDUAL $ 8,000.00

VIDA TIL (AOS) 12

FRACCIN (%) 200% 0.16666667


2/12

PERIODOS

VALOR CONTABLEINICIAL

DEPRECIACIN VALOR CONTABLEFINAL

1 $78,000.00

$13,000.00

$65,000.00

2 $65,000.00

$10,833.33

$54,166.67

3 $54,166.67

$9,027.78

$45,138.89

4 $45,138.89 $7,523.15 $37,615.745 $

37,615.74$

6,269.29$

31,346.456 $

31,346.45$

5,224.41$

26,122.04

7 $26,122.04$

4,353.67$

21,768.37

8$

21,768.37$

3,628.06$

18,140.31

9 $18,140.31$

3,023.38$

15,116.92

10 $15,116.92$

2,519.49$

12,597.44

11$

12,597.44$

2,099.57$

10,497.86

12 $10,497.86$

1,749.64$

8,748.22

COSTO DE CAMIN$

85,000.00SERVICIO ESPERADO (MILLAS) 250,000

VALOR DE RESCATE$

5,000.00

IMPORTE DEPRECIABLE $80,000.00

CUOTA DE DEPRECIACIN PORUNIDAD

$0.32


3/12

CANTIDAD DE DEPRECIACINPERMISIBLE PARA 55 000

MILLAS

$17,600.00

COSTO DE GENERADOR$

60,000.00VIDA TIL DE OPERACIN (HORAS) 50,000

VALOR DE RESCATE$

8,000.00

IMPORTE DEPRECIABLE$

52,000.00CUOTA DE DEPRECIACIN PORUNIDAD

$1.04

CANTIDAD DE DEPRECIACINPERMISIBLE PARA 5000 HORAS

$5,200.00

CAMIN A

COSTO DE CAMIN $50,000.00

VIDA TIL (MILLAS) 200,000VALOR DE RESCATE $

5,000.00IMPORTE DEPRECIABLE $

45,000.00CUOTA DE DEPRECIACIN POR

UNIDAD

$

0.23


4/12

CANTIDAD DE DEPRECIACINPERMISIBLE PARA 25 000 MILLAS

$5,625.00

CAMIN B

COSTO DE CAMIN$

25,000.00VIDA TIL (MILLAS) 120,000

VALOR DE RESCATE$

2,500.00



$0.19


MILLAS

$2,250.00

CAMIN C

COSTO DE CAMIN$

18,500.00VIDA TIL DE OPERACIN (MILLAS) 100,000

VALOR DE RESCATE$

1,500.00



$0.17CANTIDAD DE DEPRECIACIN

PERMISIBLE PARA 15 000 MILLAS$

2,550.00

CAMIN D

COSTO DE CAMIN$

35,600.00VIDA TIL (MILLAS) 200,000

VALOR DE RESCATE$

3,500.00


32,100.00CUOTA DE DEPRECIACIN POR

UNIDAD

$

0.16


5/12

CANTIDAD DE DEPRECIACIN PERMISIBLE PARA 22 000MILLAS

$2,530.00


MILLAS

$3,210.00

CAMIN

COSTO DEL CAMIN $ 25,000.00VIDA CONTABLE (MILLAS) 200,000

VALOR DE RESCATE $ 2,000.00

IMPORTE DEPRECIABLE $ 23,000.00CUOTA DE DEPRECIACIN POR UNIDAD $ 0.12


MILLAS $ 2,875.00


6/12

EDIFICIO

PERIODOS

CUOTA DEDEPRECIACIN


VALOR NETO ENLIBROS

0$-

$-

$800,000.00

1$

14,000.00$

14,000.00$

786,000.00

2 $14,000.00$

28,000.00$

772,000.00

3$

14,000.00$

42,000.00$

758,000.00

4 $14,000.00$

56,000.00$

744,000.00

5 $14,000.00$

70,000.00$

730,000.00

6$

14,000.00$

84,000.00$

716,000.00

7 $14,000.00 $98,000.00 $702,000.00

8 $14,000.00$

112,000.00$

688,000.00

9$

14,000.00$

126,000.00$

674,000.00

10 $14,000.00$

140,000.00$

660,000.00

11 $14,000.00$

154,000.00$

646,000.00

12$

14,000.00$

168,000.00$

632,000.00

13 $14,000.00$

182,000.00$

618,000.00

14 $14,000.00$

196,000.00$

604,000.00

15$

14,000.00$

210,000.00$

590,000.00

16 $14,000.00$

224,000.00$

576,000.00

EDIFICIOMTODO DE LINEA RECTA

VALOR ACTIVO $ 800,000.00VALOR RESIDUAL $ 100,000.00VIDA TIL (AOS) 50


7/12

17 $14,000.00

$238,000.00

$562,000.00

18 $14,000.00$

252,000.00$

548,000.00

19 $14,000.00

$266,000.00

$534,000.00

20 $14,000.00

$280,000.00

$520,000.00

21 $14,000.00$

294,000.00$

506,000.00

22 $14,000.00

$308,000.00

$492,000.00

23 $14,000.00

$322,000.00

$478,000.00

24 $14,000.00$

336,000.00$

464,000.00

25 $14,000.00

$350,000.00

$450,000.00

26 $14,000.00

$364,000.00

$436,000.00

27 $14,000.00$

378,000.00$

422,000.00

28 $14,000.00

$392,000.00

$408,000.00

29 $14,000.00

$406,000.00

$394,000.00

30 $14,000.00$

420,000.00$

380,000.00

31 $

14,000.00

$

434,000.00

$

366,000.0032 $

14,000.00$

448,000.00$

352,000.00

33 $14,000.00$

462,000.00$

338,000.00

34 $14,000.00

$476,000.00

$324,000.00

35 $14,000.00

$490,000.00

$310,000.00

36 $14,000.00$

504,000.00$

296,000.00

37

$

14,000.00

$

518,000.00

$

282,000.0038 $

14,000.00$

532,000.00$

268,000.00

39 $14,000.00$

546,000.00$

254,000.00

40 $14,000.00

$560,000.00

$240,000.00

41 $ $ $


8/12

14,000.00 574,000.00 226,000.00

42$

14,000.00$

588,000.00$

212,000.00

43 $14,000.00$

602,000.00$

198,000.00

44$

14,000.00$

616,000.00$

184,000.00

45$

14,000.00$

630,000.00$

170,000.00

46 $14,000.00$

644,000.00$

156,000.00

47 $14,000.00$

658,000.00$

142,000.00

48$

14,000.00$

672,000.00$

128,000.00

49 $14,000.00$

686,000.00$

114,000.00

50 $14,000.00 $700,000.00 $100,000.00

TORNO

PERIODOS


DEPRECIACINVALOR CONTABLE

FINAL

1$

45,000.00$

7,500.00$

37,500.002 $ $ $

TORNOMTODO DEL DOBLE SALDO

DECRECIENTE

VALOR ACTIVO$

45,000.00

VALOR RESIDUAL$

3,000.00VIDA TIL (AOS) 12FRACCIN (%) 200%

0.166666667


9/12

37,500.00 6,250.00 31,250.00

3$

31,250.00$

5,208.33$

26,041.67

4 $26,041.67$

4,340.28$

21,701.39

5$

21,701.39$

3,616.90$

18,084.49

6$

18,084.49$

3,014.08$

15,070.41

7 $15,070.41$

2,511.73$

12,558.67

8 $12,558.67$

2,093.11$

10,465.56

9$

10,465.56$

1,744.26$

8,721.30

10 $8,721.30$

1,453.55$

7,267.75

11 $7,267.75 $1,211.29 $6,056.46

12$

6,056.46$

1,009.41$

5,047.05

PERIOD VALOR CONTABLE DEPRECIACIN VALOR

CAMBIO A LNEA RECTAVALORACTIVO

$45,000.00

VALORRESIDUAL

$3,000.00

VIDA TIL(AOS)

12

PERIODOS

DEPRECIACIN

1 2 $

3,136.363 $

2,825.00

4 $2,560.19

5 $2,337.67

6 $2,154.93

7 $2,011.73

8

$

1,911.73

9 $1,866.39

10 $1,907.10

11 $2,133.88

12 $3,056.46


10/12

OS INICIAL CONTABLE FINAL

1 $45,000.00$

7,500.00$

37,500.00

2 $37,500.00

$6,250.00

$31,250.00

3$

31,250.00$

5,208.33$

26,041.67

4 $26,041.67

$4,340.28

$21,701.39

5 $21,701.39

$3,616.90

$18,084.49

6 $18,084.49

$3,014.08

$15,070.41

7 $15,070.41

$2,511.73

$12,558.67

8 $12,558.67

$2,093.11

$10,465.56

9 $10,465.56 $1,866.39 $8,599.17

10 $8,599.17

$1,866.39

$6,732.78

11 $6,732.78

$1,866.39

$4,866.39

12 $4,866.39

$1,866.39

$3,000.00

NIDAD DE !RODCCI"NCOSTO DE M!UINA

$135,000.00

PRODUCCIN ESPERADA 250,000

VALOR DE RESCATE$

12,000.00


123,000.00CUOTA DE DEPRECIACINPOR UNIDAD

$0.49

CANTIDAD DE DEPRECIACINPERMISIBLE PARA 2" #50 UNIDADES

$ 11,537.40

#ORAS DE TRABAO

COSTO DE M!UINA$

135,000.00HORAS DE TRABA$O 30,000

VALOR DE RESCATE$

12,000.00

IMPORTE DEPRECIABLE $123,000.00CUOTA DE DEPRECIACIN

POR UNIDAD$4.10

CANTIDAD DE DEPRECIACINPERMISIBLE PARA 2 #50

HORAS

$10,045.00


11/12

MTODO DE LINEA RECTAVALORACTIVO

$135,000.00

VALORRESIDUAL

$12,000.00

VIDA TIL(AOS)

10

PERIODOS

CUOTA DEDEPRECIACIN


VALOR NETO ENLIBROS

0 $ -$-

$135,000.00

1 $ 12,300.00 $12,300.00$

122,700.00

2 $ 12,300.00 $24,600.00

$110,400.00

3 $ 12,300.00 $36,900.00

$98,100.00

4 $ 12,300.00 $49,200.00$

85,800.00

5 $ 12,300.00 $61,500.00

$73,500.00

6 $ 12,300.00 $73,800.00 $61,200.00

7 $ 12,300.00 $86,100.00$

48,900.00

8 $ 12,300.00 $98,400.00

$36,600.00

9 $ 12,300.00 $110,700.00

$24,300.00

10 $ 12,300.00 $ $


12/12

123,000.00 12,000.00

PERIODOS


DEPRECIACINVALOR

CONTABLE FINAL

1 $ 135,000.00 $27,000.00

$108,000.00

2 $ 108,000.00 $21,600.00 $86,400.00

3 $ 86,400.00 $17,280.00

$69,120.00

4 $ 69,120.00 $13,824.00

$55,296.00

5 $ 55,296.00 $11,059.20

$44,236.80

6 $ 44,236.80 $8,847.36$

35,389.44

7 $ 35,389.44 $7,077.89

$28,311.55

8 $ 28,311.55 $5,662.31 $22,649.24

9 $ 22,649.24 $4,529.85$

18,119.39

10 $ 18,119.39 $3,623.88

$14,495.51

MTODO DEL DOBLE SALDO DECRECIENTE

VALOR ACTIVO$

135,000.00VALOR RESIDUAL

$12,000.00

VIDA TIL (AOS) 10

FRACCIN (%) 200%

0.2

DEPRECIACIÓN DE ACTIVOS

Documents

Transcript of DEPRECIACIÓN DE ACTIVOS