Mtodo por taxa constante

Valor do ativo
Valor residual
perodo
Valor da taxa i

n taxa fixa

R$ 200,000.00
R$
10,000.00
5
45.0720%

0
1
2
3
4
5

45.0720%
45.0720%
45.0720%
45.0720%
45.0720%
45.0720%

DepreciaoValor Residual
R$250,000.00
R$200,000.00

R$200,000.00

R$150,000.00
R$109,856.05

R$100,000.00

R$60,341.76

R$50,000.00
R$-

R$33,144.54
R$18,205.64
0

R$10,0

a constante
Valor de
depreciao
R$
R$
R$
R$
R$
R$

90,143.95
49,514.29
27,197.22
14,938.90
8,205.64

Depreciao
acumulada
###
R$
90,143.95
R$ 139,658.24
R$ 166,855.46
R$ 181,794.36
R$ 190,000.00

r Residual

0,341.76
R$33,144.54
R$18,205.64
3

R$10,000.00
5

Valor Residual
R$ 200,000.00
R$ 109,856.05
R$
60,341.76
R$
33,144.54
R$
18,205.64
R$
10,000.00

Mtodo de Cole

Valor do ativo
Valor residual
perodo
Valor da taxa i

R$ 200,000.00
R$
10,000.00
5
15

Valor Residual real

R$ 190,000.00

taxa fixa

0
1
2
3
4
5

0.00
0.33
0.27
0.20
0.13
0.07

DepreciaoValor R
R$250,000.00
R$200,000.00

R$200,000.00

R$150,000.00

R$136,666.67

R$100,000.00

R$86,000.00

R$50,000.00
R$-

Cole
Valor de
depreciao
R$
R$
R$
R$
R$
R$

63,333.33
50,666.67
38,000.00
25,333.33
12,666.67

Depreciao
acumulada
###
R$
63,333.33
R$ 114,000.00
R$ 152,000.00
R$ 177,333.33
R$ 190,000.00

Valor Residual
R$ 200,000.00
R$ 136,666.67
R$
86,000.00
R$
48,000.00
R$
22,666.67
R$
10,000.00

DepreciaoValor Residual

00,000.00

R$136,666.67
R$86,000.00
R$48,000.00

R$22,666.67

R$10,000.00
6

Taxa do
Taxa do
custo de custo de
Capital
Capital de capital de capital
Imposto
Prprio
Terceiros terceiros prprio
de renda CMPC
100000
100000
10
15
25
11.25%
120000
180000
10
15
25
10.50%
180000
120000
10
15
25
12.00%
480000
20000
10
15
25
14.70%
60000
140000
10
15
25
9.75%