Escolar Documentos
Profissional Documentos
Cultura Documentos
1850000
n=
16
J=
200000
16
J=
200000
W = C - J
W =
1,650,000
b. La depreciacin anual.
C=
W=
1850000
1,650,000
D1
n=
W
n
D1 =
103,125
CJ
*h
n
S18 =
825,000
16
103,125
J=
Reserva
Reserva
Anual de
Acumulada
Depreciacin
Valor en
Libros
(1)
0
1
2
3
4
5
6
7
(2)
0
103,125
103,125
103,125
103,125
103,125
103,125
103,125
(3)
0
103,125
206,250
309,375
412,500
515,625
618,750
721,875
(4)
1850000
1,746,875
1,643,750
1,540,625
1,437,500
1,334,375
1,231,250
1,128,125
8
9
103,125
103,125
825,000
928,125
1,025,000
921,875
200000
W?
10
11
12
13
14
15
103,125
103,125
103,125
103,125
103,125
103,125
1,031,250
1,134,375
1,237,500
1,340,625
1,443,750
1,546,875
818,750
715,625
612,500
509,375
406,250
303,125
16
103,125
1,650,000
200,000
1,650,000
2.El agricultor Antonio Julca compr una bomba para regar sus terrenos agrcolas, cuyo precio fue de
S/. 5.000, en el informe tcnico se describe que esta mquina tiene una vida til de 21.600 horas de
trabajo. Elabore la tabla de depreciacin, si la bomba tiene un valor de salvamento de S/. 150 y
trabajo 4.150 horas el primer ao; 4.275 horas el segundo ao; 4.365 horas el tercer ao; 4.390 el
cuarto ao; y 4.420 el quinto ao.
C=
5000
n=
21600
J=
150
ao 1 =
ao 4 =
4150
4390
ao 2 =
ao 5 =
4275
4420
ao 3 =
4365
W=C-J
W =
D1
4850
W
n
D1 (Soles/hora) =
0.22453704
Reserva
Anual de
Depreciacin
Reserva
Acumulada
Valor en
Libros
(1)
0
1
2
3
4
(2)
0
931.83
959.90
980.10
985.72
(3)
0
931.83
1,891.72
2,871.83
3,857.55
(4)
5000
4,068
3,108
2,128
1,142
992.45
4,850
150
4,850
21600
2.La empresa pesquera Frutos del Mar compra una mquina remalladora de redes en S/.
180.000 y el tiempo estimado de vida til ser de 8 aos. Si el valor de salvamento estimado es
S/. 10.000.
180000
r 1 n
n=
J=
10000
J=
10000
J
C
r =
0.3032
180000
0.3032
n=
Reserva
Anual de
Depreciacin
Reserva
Acumulada
Valor en
Libros
(1)
0
1
2
3
4
5
6
7
(2)
0
54,580.97
38,030.51
26,498.61
18,463.50
12,864.86
8,963.88
6,245.78
(3)
0
54,580.97
92,611.48
119,110.09
137,573.59
150,438.45
159,402.33
165,648.11
(4)
180000
125,419
87,389
60,890
42,426
29,562
20,598
14,352
4,351.89
170,000.00
10,000
170,000.00
r?
1.La empresa de transportes urbano Dios es mi copiloto adquiere una flota de 100 automviles
que utilizar como taxis para trasladar turistas del Aeropuerto a los hoteles de Lima. Cada
automvil cuesta S/. 25.000 cada uno y se estima que tendrn una vida til de 5 aos, al cabo de
los cuales se pueden vender en S/. 2.000 cada uno. Calcular:
a.La tasa fija de depreciacin que debe aplicarse sobre el valor en libros
C=
2500000
r 1 n
n=
J=
200000
J=
200000
J
C
r =
0.3966
2,300,000
2500000
0.3966
n=
Reserva
Anual de
Depreciacin
Reserva
Acumulada
Valor en
Libros
(1)
0
1
2
3
4
(2)
(3)
0
0
991,455.92 991,455.92
598,261.98 1,589,717.90
361,001.83 1,950,719.73
217,834.87 2,168,554.60
(4)
2500000
1,508,544
910,282
549,280
331,445
131,445.40
200,000
2,300,000
2,300,000
r?
262500
r 1 n
n=
J=
26250
J=
26250
J
C
r =
0.4377
262500
0.4377
n=
Reserva
Anual de
Depreciacin
Reserva
Acumulada
Valor en
Libros
(1)
0
1
2
3
(2)
0
114,885.40
64,604.81
36,329.95
(3)
0
114,885.40
179,490.21
215,820.17
(4)
262500
147,615
83,010
46,680
20,429.83
236,250
26,250
236,250
r?
1000000
n=
r =
0.1487
1000000
0.1487
n=
h=
J
C
r 1 n
S2h C * 1
J
C
C=
r=
S28 =
c.El valor en libros al final del octavo ao
Wn = C - S2n
W8 = C -S28
W8 =
275,945.93
Reserva
Anual de
Depreciacin
Reserva
Acumulada
Valor en
Libros
(1)
0
(2)
0
(3)
0
(4)
1,000,000
724,054.07
1
2
3
4
5
6
7
148,660.08
126,560.26
107,745.80
91,728.30
78,091.97
66,482.81
56,599.47
8
9
48,185.39
41,022.14
10
34,923.79
800,000
148,660.08
275,220.34
382,966.14
474,694.44
552,786.40
619,269.21
675,868.68
851,339.92
724,779.66
617,033.86
525,305.56
447,213.60
380,730.79
324,131.32
724,054.07 275,945.93
765,076.21 234,923.79
800,000
200,000
10
J=
200000
r?
10
8
J=
200000
S28 ?
7. La Fundacin Vida Feliz ha construido sus instalaciones en un lugar exclusivo de Lima con
una inversin de S/. 75.000.000. Se estima que la vida til de estas instalaciones sea de 35
aos y que no tendr valor de desecho, porque se donar el terreno a la Municipalidad de Lima,
considerando una tasa de inters del 0,08 anual, calcule:
a.La depreciacin anual
C=
75000000
i=
0.08
n=
35
W=
75000000
J=
D3?
Aos
(1 + 0,08)n
D3*(1 + 0,08)34
34
13.69013
D3*(1 + 0,08)
33
33
12.67605
32
32
11.73708
D3*(1 + 0,08)31
31
30
29
28
27
26
25
24
23
22
21
20
19
18
17
16
15
14
13
12
11
10
9
8
7
6
5
4
10.86767
10.06266
9.31727
8.62711
7.98806
7.39635
6.84848
6.34118
5.87146
5.43654
5.03383
4.66096
4.31570
3.99602
3.70002
3.42594
3.17217
2.93719
2.71962
2.51817
2.33164
2.15892
1.99900
1.85093
1.71382
1.58687
1.46933
1.36049
D3*(1 + 0,08)3
1.25971
D3*(1 + 0,08)
1.16640
D3*(1 + 0,08)
D3*(1 + 0,08)1
1.08000
D3*(1 + 0,08)0
1.00000
172,31680D3
172.31680
435,244.84
(1 i) n 1
P R*
i
RP*
C=
75000000
n=
35
i=
0.08
W=
75000000
D3 =
435,244.84
i
(1 i) n 1
J=
0
D3?
Ao
Reserva Anual
de Depreciacin
(1)
0
1
2
3
4
5
6
7
8
9
10
11
12
13
14
(2)
0
435,244.84
435,244.84
435,244.84
435,244.84
435,244.84
435,244.84
435,244.84
435,244.84
435,244.84
435,244.84
435,244.84
435,244.84
435,244.84
435,244.84
(3)
0.00
0.00
34,819.59
72,424.74
113,038.31
156,900.96
204,272.62
255,434.02
310,688.33
370,362.98
434,811.61
504,416.13
579,589.00
660,775.71
748,457.36
(4)
0.00
435,244.84
470,064.43
507,669.58
548,283.15
592,145.80
639,517.47
690,678.86
745,933.17
805,607.83
870,056.45
939,660.97
1,014,833.85
1,096,020.55
1,183,702.20
15
16
17
435,244.84
435,244.84
435,244.84
843,153.53
945,425.40
1,055,879.02
1,278,398.38
1,380,670.25
1,491,123.86
Reserva
Acumulada
Valor en Libros
(5)
0.00
435,244.84
905,309.27
1,412,978.86
1,961,262.01
2,553,407.81
3,192,925.27
3,883,604.14
4,629,537.31
5,435,145.14
6,305,201.59
7,244,862.56
8,259,696.41
9,355,716.96
10,539,419.16
(6)
75,000,000.00
74,564,755.16
74,094,690.73
73,587,021.14
73,038,737.99
72,446,592.19
71,807,074.73
71,116,395.86
70,370,462.69
69,564,854.86
68,694,798.41
67,755,137.44
66,740,303.59
65,644,283.04
64,460,580.84
11,817,817.54 63,182,182.46
13,198,487.78 61,801,512.22
14,689,611.65 60,310,388.35
18
19
20
21
22
23
24
25
26
27
28
29
30
31
32
33
34
435,244.84
435,244.84
435,244.84
435,244.84
435,244.84
435,244.84
435,244.84
435,244.84
435,244.84
435,244.84
435,244.84
435,244.84
435,244.84
435,244.84
435,244.84
435,244.84
435,244.84
1,175,168.93
1,304,002.03
1,443,141.78
1,593,412.71
1,755,705.32
1,930,981.33
2,120,279.42
2,324,721.37
2,545,518.66
2,783,979.74
3,041,517.71
3,319,658.71
3,620,051.00
3,944,474.67
4,294,852.23
4,673,259.99
5,081,940.38
1,610,413.77
1,739,246.88
1,878,386.63
2,028,657.56
2,190,950.16
2,366,226.17
2,555,524.27
2,759,966.21
2,980,763.51
3,219,224.59
3,476,762.55
3,754,903.56
4,055,295.84
4,379,719.51
4,730,097.07
5,108,504.83
5,517,185.22
16,300,025.42
18,039,272.30
19,917,658.92
21,946,316.48
24,137,266.64
26,503,492.81
29,059,017.08
31,818,983.29
34,799,746.79
38,018,971.38
41,495,733.93
45,250,637.49
49,305,933.33
53,685,652.84
58,415,749.91
63,524,254.74
69,041,439.96
58,699,974.58
56,960,727.70
55,082,341.08
53,053,683.52
50,862,733.36
48,496,507.19
45,940,982.92
43,181,016.71
40,200,253.21
36,981,028.62
33,504,266.07
29,749,362.51
25,694,066.67
21,314,347.16
16,584,250.09
11,475,745.26
5,958,560.04
35
435,244.84
5,523,315.20
5,958,560.04
75,000,000
0.00
15,233,569.47 59,766,430.53
Valor en Libros en 15 aos =
75,000,000
63,182,182.46
11,817,817.54