SOLUCION

1 Monto contractual

VR= S/. 1,707,670.04 Jan-15F.R= 1.0365MC= S/. 1,770,000.00 (C/IGV)MC= S/. 1,500,000.00

2 Adelanto directo = S/. 300,000.001AD.= 16% = S/. 240,000.00 5/7/20152AD.= 4% = S/. 60,000.00 6/8/2015

3 Deductivo vinculante

DV.= S/. 59,000.00 (C/IGV)DV.= 50000 (S/IGV) 7/11/2015

4 Reajustes a reconocer

Avance programadoN°Val Mes Avance % Avance (S./) Acumulado (S./)

1 Mayo 15% S/. 225,000.00 S/. 225,000.002 Junio 25% S/. 375,000.00 S/. 600,000.003 Julio 20% S/. 300,000.00 S/. 900,000.004 Agosto 30% S/. 450,000.00 S/. 1,350,000.005 Septiembre 10% S/. 150,000.00 S/. 1,500,000.00

N°Val Mes K Reajuste programado

Mes ∑1 Mayo 1.0150 S/. 3,375.00 S/. 3,375.002 Junio 1.0200 S/. 7,500.00 S/. 10,875.003 Julio 1.0250 S/. 7,500.00 S/. 18,375.004 Agosto 1.0300 S/. 13,500.00 S/. 31,875.005 Septiembre 1.0200 S/. 3,000.00 S/. 34,875.006 Octubre 1.0250 0

5 Calculo de valorizaciones

MES EVENTO VALORIZADO K REAJUSTEMayo 1AD.= S/. 150,000.00 1.0150 S/. 2,250.00Junio 2AD.= S/. 300,000.00 1.0200 S/. 6,000.00Julio DV.= S/. 450,000.00 1.0250 S/. 7,500.00

Agosto S/. 225,000.00 1.0300 S/. 6,750.00Septiembre S/. 300,000.00 1.0200 S/. 3,000.00

Octubre S/. 25,000.00 1.0250 S/. 7,375.00

Calculo de deducciones

Adelantos

D=%AD∗V∗(Kr/Ka-1)

1AD.= 16% 5/7/2015 ka1 = 1.0102AD.= 4% 6/8/2015 ka2 = 1.015

MES Kr D1 D2 DeductivoMayo 1.0150 S/. 118.81 S/. 118.81Junio 1.0200 S/. 475.25 S/. 59.11 S/. 534.36Julio 1.0250 S/. 1,069.31 S/. 177.34 S/. 1,246.65

Agosto 1.0300 S/. 712.87 S/. 133.00 S/. 845.88Septiembre 1.0200 S/. 475.25 S/. 59.11 S/. 534.36

Octubre 1.0250 S/. 59.41 S/. 9.85 S/. 69.26

Avance ejecutadoEstadoN°Val Mes Avance % Avance (S./) Acumulado (S./)

1 Mayo 10% S/. 150,000.00 S/. 150,000.00 AT2 Junio 20% S/. 300,000.00 S/. 450,000.00 AT3 Julio 30% S/. 450,000.00 S/. 900,000.00 AT4 Agosto 15% S/. 225,000.00 S/. 1,125,000.00 AT5 Septiembre 20% S/. 300,000.00 S/. 1,425,000.00 AT

Octubre 5% S/. 75,000.00 S/. 1,500,000.00 AT

Reajuste ejecutado Reajuste reconocidoMes ∑ Mes ∑

S/. 2,250.00 S/. 2,250.00 S/. 2,250.00 S/. 2,250.00S/. 6,000.00 S/. 8,250.00 S/. 6,000.00 S/. 8,250.00

S/. 10,000.00 S/. 18,250.00 S/. 7,500.00 S/. 15,750.00S/. 6,750.00 S/. 25,000.00 S/. 6,750.00 S/. 22,500.00S/. 6,000.00 S/. 31,000.00 S/. 3,000.00 S/. 25,500.00S/. 1,875.00 S/. 32,875.00 S/. 7,375.00 S/. 32,875.00

DEDUCCION V.BRUTA AMORTI V.NETA M.FACTURARS/. 118.81 S/. 152,131.19 S/. 24,000.00 S/. 128,131.19 S/. 151,194.80S/. 534.36 S/. 305,465.64 S/. 60,000.00 S/. 245,465.64 S/. 289,649.45

S/. 1,246.65 S/. 456,253.35 S/. 90,000.00 S/. 366,253.35 S/. 432,178.96S/. 845.88 S/. 230,904.12 S/. 51,545.45 S/. 179,358.67 S/. 211,643.23S/. 534.36 S/. 302,465.64 S/. 68,727.27 S/. 233,738.37 S/. 275,811.27S/. 69.26 S/. 32,305.74 S/. 5,727.27 S/. 26,578.47 S/. 31,362.59

S/. 300,000.00 S/. 1,391,840.31

Calculo de amortizaciones

Para la amortizacion de agosto

A=%AD∗V

MCV MC-DVMCV= S/. 1,450,000.00

%N.A = SA/SVSA = S/. 126,000.00SV= S/. 550,000.00%N.A = S/. 0.23