Metodos de depreciacion formulas (1) calculo este.xlsx

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  • Depreciacin por lnea rectaValor del activo 30,000,000.00 Vida til en aos 10.00

    Ao Cuota depreciacin Valor neto en libros

    1 3,000,000.00 3,000,000.00 27,000,000.00 2 3,000,000.00 6,000,000.00 24,000,000.00 3 3,000,000.00 9,000,000.00 21,000,000.00 4 3,000,000.00 12,000,000.00 18,000,000.00 5 3,000,000.00 15,000,000.00 15,000,000.00 6 3,000,000.00 18,000,000.00 12,000,000.00 7 3,000,000.00 21,000,000.00 9,000,000.00 8 3,000,000.00 24,000,000.00 6,000,000.00 9 3,000,000.00 27,000,000.00 3,000,000.00

    10 3,000,000.00 30,000,000.00 - 11 3,000,000.00 33,000,000.00 (3,000,000.00)12 3,000,000.00 36,000,000.00 (6,000,000.00)13 3,000,000.00 39,000,000.00 (9,000,000.00)14 3,000,000.00 42,000,000.00 (12,000,000.00)15 3,000,000.00 45,000,000.00 (15,000,000.00)16 3,000,000.00 48,000,000.00 (18,000,000.00)17 3,000,000.00 51,000,000.00 (21,000,000.00)18 3,000,000.00 54,000,000.00 (24,000,000.00)19 3,000,000.00 57,000,000.00 (27,000,000.00)20 3,000,000.00 60,000,000.00 (30,000,000.00)

    Depreciacin acumulada

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  • Depreciacin suma de los dgitos del aoValor del activo 30,000,000.00 Vida til (Aos) 10

    Ao Factor Porcenaje Valor activo

    1 0.18 0.18 30,000,000.00 5,454,545.45 5,454,545.45 2 0.16 0.16 30,000,000.00 4,909,090.91 10,363,636.36 3 0.15 0.15 30,000,000.00 4,363,636.36 14,727,272.73 4 0.13 0.13 30,000,000.00 3,818,181.82 18,545,454.55 5 0.11 0.11 30,000,000.00 3,272,727.27 21,818,181.82 6 0.09 0.09 30,000,000.00 2,727,272.73 24,545,454.55 7 0.07 0.07 30,000,000.00 2,181,818.18 26,727,272.73 8 0.05 0.05 30,000,000.00 1,636,363.64 28,363,636.36 9 0.04 0.04 30,000,000.00 1,090,909.09 29,454,545.45

    10 0.02 0.02 30,000,000.00 545,454.55 30,000,000.00 11 - - 30,000,000.00 - 30,000,000.00 12 (0.02) (0.02) 30,000,000.00 (545,454.55) 29,454,545.45 13 (0.04) (0.04) 30,000,000.00 (1,090,909.09) 28,363,636.36 14 (0.05) (0.05) 30,000,000.00 (1,636,363.64) 26,727,272.73 15 (0.07) (0.07) 30,000,000.00 (2,181,818.18) 24,545,454.55 16 (0.09) (0.09) 30,000,000.00 (2,727,272.73) 21,818,181.82 17 (0.11) (0.11) 30,000,000.00 (3,272,727.27) 18,545,454.55 18 (0.13) (0.13) 30,000,000.00 (3,818,181.82) 14,727,272.73 19 (0.15) (0.15) 30,000,000.00 (4,363,636.36) 10,363,636.36 20 (0.16) (0.16) 30,000,000.00 (4,909,090.91) 5,454,545.45

    Cuota depreciacin

    Depreciacin acumulada

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  • Depreciacin suma de los dgitos del ao

    24,545,454.55 19,636,363.64 15,272,727.27 11,454,545.45 8,181,818.18 5,454,545.45 3,272,727.27 1,636,363.64 545,454.55 - - 545,454.55 1,636,363.64 3,272,727.27 5,454,545.45 8,181,818.18 11,454,545.45 15,272,727.27 19,636,363.64 24,545,454.55

    Valor neto en libros

  • Depreciacin por reduccin de saldosValor del activo 30,000,000.00 Vida til (Aos) 5.00 Porsentaje de salvamento 20.00 Valor de salvamento 6,000,000.00

    Ao Valor sin depreciar

    1 0.28 30,000,000.00 8,256,610.09 8,256,610.09 21,743,389.91 2 0.28 21,743,389.91 5,984,223.08 14,240,833.17 15,759,166.83 3 0.28 15,759,166.83 4,337,243.19 18,578,076.37 11,421,923.63 4 0.28 11,421,923.63 3,143,545.66 21,721,622.03 8,278,377.97 5 0.28 8,278,377.97 2,278,377.97 24,000,000.00 6,000,000.00 6 0.28 6,000,000.00 1,651,322.02 25,651,322.02 4,348,677.98 7 0.28 4,348,677.98 1,196,844.62 26,848,166.63 3,151,833.37 8 0.28 3,151,833.37 867,448.64 27,715,615.27 2,284,384.73 9 0.28 2,284,384.73 628,709.13 28,344,324.41 1,655,675.59

    10 0.28 1,655,675.59 455,675.59 28,800,000.00 1,200,000.00 11 0.28 1,200,000.00 330,264.40 29,130,264.40 869,735.60 12 0.28 869,735.60 239,368.92 29,369,633.33 630,366.67 13 0.28 630,366.67 173,489.73 29,543,123.05 456,876.95 14 0.28 456,876.95 125,741.83 29,668,864.88 331,135.12 15 0.28 331,135.12 91,135.12 29,760,000.00 240,000.00 16 0.28 240,000.00 66,052.88 29,826,052.88 173,947.12 17 0.28 173,947.12 47,873.78 29,873,926.67 126,073.33 18 0.28 126,073.33 34,697.95 29,908,624.61 91,375.39 19 0.28 91,375.39 25,148.37 29,933,772.98 66,227.02 20 0.28 66,227.02 18,227.02 29,952,000.00 48,000.00

    Tasa depreciac

    inCuota

    depreciacinDepreciacin acumulada

    Valor neto en libros

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  • Depreciacin por unidades producidasValor del activo 10,000,000.00 Capacidad (Unidades) 20,000.00 Vida util (Aos) 10.00

    Depreciacin por unidades producidas

    Ao

    1 2,000.00 500 1,000,000.00 1,000,000.00 9,000,000.00 2 2,500.00 500 1,250,000.00 2,250,000.00 7,750,000.00 3 2,000.00 500 1,000,000.00 3,250,000.00 6,750,000.00 4 2,200.00 500 1,100,000.00 4,350,000.00 5,650,000.00 5 1,500.00 500 750,000.00 5,100,000.00 4,900,000.00 6 1,800.00 500 900,000.00 6,000,000.00 4,000,000.00 7 2,000.00 500 1,000,000.00 7,000,000.00 3,000,000.00 8 2,000.00 500 1,000,000.00 8,000,000.00 2,000,000.00 9 2,400.00 500 1,200,000.00 9,200,000.00 800,000.00

    10 1,600.00 500 800,000.00 10,000,000.00 -

    Unidades producidas

    Depreciacin por unidad

    Cuota depreciacin

    Depreciacin acumulada

    Valor neto en libros

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    Lnea rectaSuma dgitosReduccin de saldosUnidades producidasIMPORTANTE LEER