Escolar Documentos
Profissional Documentos
Cultura Documentos
204,000.00
6
= 0.078431373
= $34,000.00
=
7.84%
DEP. ANUAL
DEP.
ACUMULADA
$34,000.00
$34,000.00
$34,000.00
$34,000.00
$34,000.00
$34,000.00
$34,000.00
$68,000.00
$102,000.00
$136,000.00
$170,000.00
$204,000.00
34,000.00
12
= $2,833.33
__________ 1 __________
Gatos de operacin
Depreciacin
Dep. acumulada
Mob. y equipo
$2,833.33
$2,833.33
$2,833.33
$2,833.33
100
*2 = 16.6667 *2 = 33.33%
6
DEP.
DEP.
TASA DE
ANUAL ACUMULADA
DEP.
AO
0
1
2
3
4
5
6
$73,333.33
$48,888.89
$32,592.59
$21,728.40
$14,485.60
$9,657.06
Para el primer
ao:
73,333.33
12
$73,333.33
$122,222.22
$154,814.81
$176,543.21
$191,028.81
$200,685.87
33.33%
33.33%
33.33%
33.33%
33.33%
33.33%
VALOR NETO EN
LIBROS
$220,000.00
$146,666.67
$97,777.78
$65,185.19
$43,456.79
$28,971.19
$19,314.13
= $6,111.11
__________ 1 __________
Gatos de operacin
Depreciacin
Dep. acumulada
Mob. y equipo
$6,111.11
$6,111.11
$6,111.11
$6,111.11
6/21
5/21
4/21
3/21
2/21
1/21
TASA DE
DEP.
28.57%
23.81%
19.05%
14.29%
9.52%
4.76%
Para el primer
ao:
1 + 2 + 3 + 4 + 5 + 6 = 21
VALOR A
DEP. ANUAL
DEP.
$204,000.00
$204,000.00
$204,000.00
$204,000.00
$204,000.00
$204,000.00
VALOR NETO
EN LIBROS
$220,000.00
$161,714.29
$113,142.86
$74,285.71
$45,142.86
$25,714.29
$16,000.00
DEP. ACUM.
$58,285.71
$48,571.43
$38,857.14
$29,142.86
$19,428.57
$9,714.29
$58,285.71
$106,857.14
$145,714.29
$174,857.14
$194,285.71
$204,000.00
58,285.71 = $4,857.14
12
__________ 1 __________
Gatos de operacin
Depreciacin
Dep. acumulada
Mob. y equipo
$4,857.14
$4,857.14
$4,857.14
$4,857.14
d) DE UNIDADES DE PRODUCCIN
Distribuye el costo de la inversin menos su valor de desecho (si existe) a travs
de las unidades producidas o de servicio. Las unidades pueden ser horas
kilmetros golpes (troqueles).
Costo de depreciacin por unidad =
Costo valor desecho
Unidades producidas estimadas
UNIDADES
PROD.
$18,000.00
$20,000.00
$15,000.00
DEP. POR
UNIDAD
1.69
1.69
1.69
DEP.
ANUAL
DEP.
ACUM.
$30,347.11
$33,719.01
$25,289.26
$30,347.11
$64,066.12
$89,355.37
VALOR NETO EN
LIBROS
$220,000.00
$189,652.89
$155,933.88
$130,644.63
4
5
6
$25,000.00
$23,000.00
$20,000.00
$121,000.00
220,000-16,000
121,000
1.69
1.69
1.69
$42,148.76 $131,504.13
$38,776.86 $170,280.99
$33,719.01 $204,000.00
$204,000.00
$88,495.87
$49,719.01
$16,000.00
204,000
= 1.69
121,000
__________ 1 __________
Gatos de operacin
Depreciacin
Dep. acumulada
Maquinaria
$2,528.93
$2,528.93
$2,528.93
$2,528.93