Termofixo

Qtde 1
Prestações 10
Preço do Equipamento 250,000.00
Amortização 25,000.00
Valor Residual 25,000.00
Tempo de Depreciação 10.00
Depreciação 22,500.00

Ano Saldo Devedor Juros Amortização Prestação

0 250,000.00 - - -
1 225,000.00 25,000.00 25,000.00 50,000.00
2 200,000.00 22,500.00 25,000.00 47,500.00
3 175,000.00 20,000.00 25,000.00 45,000.00
4 150,000.00 17,500.00 25,000.00 42,500.00
5 125,000.00 15,000.00 25,000.00 40,000.00
6 100,000.00 12,500.00 25,000.00 37,500.00
7 75,000.00 10,000.00 25,000.00 35,000.00
8 50,000.00 7,500.00 25,000.00 32,500.00
9 25,000.00 5,000.00 25,000.00 30,000.00
10 - 2,500.00 25,000.00 27,500.00

Temoplástica
Qtde 1
Prestações 10
Preço do Equipamento 238,000.00
Amortização 23,800.00
Valor Residual 23,800.00
Tempo de Depreciação 10.00
Depreciação 21,420.00

Ano Saldo Devedor Juros Amortização Prestação

0 238,000.00 - - -
1 214,200.00 23,800.00 23,800.00 47,600.00
2 190,400.00 21,420.00 23,800.00 45,220.00
3 166,600.00 19,040.00 23,800.00 42,840.00
4 142,800.00 16,660.00 23,800.00 40,460.00
5 119,000.00 14,280.00 23,800.00 38,080.00
6 95,200.00 11,900.00 23,800.00 35,700.00
7 71,400.00 9,520.00 23,800.00 33,320.00
8 47,600.00 7,140.00 23,800.00 30,940.00
9 23,800.00 4,760.00 23,800.00 28,560.00
10 - 2,380.00 23,800.00 26,180.00

Torno
Qtde 3
 Prestações 10
Preço do Equipamento 25,000.00
Amortização 2,500.00
Valor Residual 2,500.00
Tempo de Depreciação 10.00
Depreciação 6,750.00

Ano Saldo Devedor Juros Amortização Prestação

0 75,000.00 - - -
1 67,500.00 7,500.00 7,500.00 15,000.00
2 60,000.00 6,750.00 7,500.00 14,250.00
3 52,500.00 6,000.00 7,500.00 13,500.00
4 45,000.00 5,250.00 7,500.00 12,750.00
5 37,500.00 4,500.00 7,500.00 12,000.00
6 30,000.00 3,750.00 7,500.00 11,250.00
7 22,500.00 3,000.00 7,500.00 10,500.00
8 15,000.00 2,250.00 7,500.00 9,750.00
9 7,500.00 1,500.00 7,500.00 9,000.00
10 - 750.00 7,500.00 8,250.00

Prensa
Qtde 2
Prestações 10
Preço do Equipamento 45,000.00
Amortização 4,500.00
Valor Residual 4,500.00
Tempo de Depreciação 10.00
Depreciação 8,100.00

Ano Saldo Devedor Juros Amortização Prestação

0 90,000.00 - - -
1 81,000.00 9,000.00 9,000.00 18,000.00
2 72,000.00 8,100.00 9,000.00 17,100.00
3 63,000.00 7,200.00 9,000.00 16,200.00
4 54,000.00 6,300.00 9,000.00 15,300.00
5 45,000.00 5,400.00 9,000.00 14,400.00
6 36,000.00 4,500.00 9,000.00 13,500.00
7 27,000.00 3,600.00 9,000.00 12,600.00
8 18,000.00 2,700.00 9,000.00 11,700.00
9 9,000.00 1,800.00 9,000.00 10,800.00
10 - 900.00 9,000.00 9,900.00

Instalação de Pintura
Qtde 1
Prestações 10
Preço do Equipamento 1,000,000.00
Amortização 100,000.00
Valor Residual 100,000.00
Tempo de Depreciação 10.00
Depreciação 90,000.00

Ano Saldo Devedor Juros Amortização Prestação

0 1,000,000.00 - - -
1 900,000.00 100,000.00 100,000.00 200,000.00
2 800,000.00 90,000.00 100,000.00 190,000.00
3 700,000.00 80,000.00 100,000.00 180,000.00
4 600,000.00 70,000.00 100,000.00 170,000.00
5 500,000.00 60,000.00 100,000.00 160,000.00
6 400,000.00 50,000.00 100,000.00 150,000.00
7 300,000.00 40,000.00 100,000.00 140,000.00
8 200,000.00 30,000.00 100,000.00 130,000.00
9 100,000.00 20,000.00 100,000.00 120,000.00
10 - 10,000.00 100,000.00 110,000.00

Esteira
Qtde 1
Prestações 10
Preço do Equipamento 47,000.00
Amortização 4,700.00
Valor Residual 4,700.00
Tempo de Depreciação 10.00
Depreciação 4,230.00

Ano Saldo Devedor Juros Amortização Prestação

0 47,000.00 - - -
1 42,300.00 4,700.00 4,700.00 9,400.00
2 37,600.00 4,230.00 4,700.00 8,930.00
3 32,900.00 3,760.00 4,700.00 8,460.00
4 28,200.00 3,290.00 4,700.00 7,990.00
5 23,500.00 2,820.00 4,700.00 7,520.00
6 18,800.00 2,350.00 4,700.00 7,050.00
7 14,100.00 1,880.00 4,700.00 6,580.00
8 9,400.00 1,410.00 4,700.00 6,110.00
9 4,700.00 940.00 4,700.00 5,640.00
10 - 470.00 4,700.00 5,170.00

Paleteira
Qtde 1
Prestações 10
Preço do Equipamento 9,000.00
Amortização 900.00
Valor Residual 900.00
Tempo de Depreciação 10.00
Depreciação 810.00

Ano Saldo Devedor Juros Amortização Prestação

 0 9,000.00 - - -
1 8,100.00 900.00 900.00 1,800.00
2 7,200.00 810.00 900.00 1,710.00
3 6,300.00 720.00 900.00 1,620.00
4 5,400.00 630.00 900.00 1,530.00
5 4,500.00 540.00 900.00 1,440.00
6 3,600.00 450.00 900.00 1,350.00
7 2,700.00 360.00 900.00 1,260.00
8 1,800.00 270.00 900.00 1,170.00
9 900.00 180.00 900.00 1,080.00
10 - 90.00 900.00 990.00

Total
Total Empréstimo Equip 1,709,000.00
1 341,800.00 (290,530.00)
2 324,710.00 (280,079.00)
3 307,620.00 (267,948.00)
4 290,530.00 (255,817.00)
5 273,440.00 (243,686.00)
PRESTAÇÃO EQUIP
6 256,350.00 (231,555.00)
7 239,260.00 (219,424.00)
8 222,170.00 (207,293.00)
9 205,080.00 (195,162.00)
10 187,990.00 (183,031.00)
Preço de Venda 16.00
Qtde de Venda Anual 360,000.00
Receita 5,760,000.00
Imposto de Renda sobre Receita (1,728,000.00)
Custo Total (4,219,327.49)
Imposto de Renda Juros 205,080.00
1 51,270.00
2 44,631.00
3 39,672.00
4 34,713.00
5 29,754.00
IR JUROS MENSAL
6 24,795.00
7 19,836.00
8 14,877.00
9 9,918.00
10 4,959.00
Imposto de Renda Depreciação 46,143.00
Valor Residual 170,900.00
Total IR Juros 30,000.00
Total IR Depreciação 6,750.00

Ano Saldo Devedor Juros IR (Juros* 30%)

0 250,000.00 - -
1 225,000.00 25,000.00 7,500.00
2 200,000.00 22,500.00 6,750.00
3 175,000.00 20,000.00 6,000.00
4 150,000.00 17,500.00 5,250.00
5 125,000.00 15,000.00 4,500.00
6 100,000.00 12,500.00 3,750.00
7 75,000.00 10,000.00 3,000.00
8 50,000.00 7,500.00 2,250.00
9 25,000.00 5,000.00 1,500.00
10 - 2,500.00 750.00

Total IR Juros 28,560.00

Total IR Depreciação 6,426.00

Ano Saldo Devedor Juros IR (Juros* 30%)

0 238,000.00 - -
1 214,200.00 23,800.00 7,140.00
2 190,400.00 21,420.00 6,426.00
3 166,600.00 19,040.00 5,712.00
4 142,800.00 16,660.00 4,998.00
5 119,000.00 14,280.00 4,284.00
6 95,200.00 11,900.00 3,570.00
7 71400 9,520.00 2,856.00
8 47,600.00 7,140.00 2,142.00
9 23800 4,760.00 1,428.00
10 - 2,380.00 714.00
 Total IR Juros 9,000.00
Total IR Depreciação 2,025.00

Ano Saldo Devedor Juros IR (Juros* 30%)

0 75,000.00 - -
1 67,500.00 7,500.00 2,250.00
2 60,000.00 6,750.00 2,025.00
3 52,500.00 6,000.00 1,800.00
4 45,000.00 5,250.00 1,575.00
5 37,500.00 4,500.00 1,350.00
6 30,000.00 3,750.00 1,125.00
7 22500 3,000.00 900.00
8 15,000.00 2,250.00 675.00
9 7500 1,500.00 450.00
10 - 750.00 225.00

Total IR Juros 10,800.00

Total IR Depreciação 2,430.00

Ano Saldo Devedor Juros IR (Juros* 30%)

0 90,000.00 - -
1 81,000.00 9,000.00 2,700.00
2 72,000.00 8,100.00 2,430.00
3 63,000.00 7,200.00 2,160.00
4 54,000.00 6,300.00 1,890.00
5 45,000.00 5,400.00 1,620.00
6 36,000.00 4,500.00 1,350.00
7 27000 3,600.00 1,080.00
8 18,000.00 2,700.00 810.00
9 9000 1,800.00 540.00
10 - 900.00 270.00

ra
Total IR Juros 120,000.00
Total IR Depreciação 27,000.00

Ano Saldo Devedor Juros IR (Juros* 30%)

0 1,000,000.00 - -
1 900,000.00 100,000.00 30,000.00
2 800,000.00 90,000.00 27,000.00
3 700,000.00 80,000.00 24,000.00
4 600,000.00 70,000.00 21,000.00
5 500,000.00 60,000.00 18,000.00
6 400,000.00 50,000.00 15,000.00
7 300000 40,000.00 12,000.00
8 200,000.00 30,000.00 9,000.00
9 100000 20,000.00 6,000.00
10 - 10,000.00 3,000.00

Total IR Juros 5,640.00

Total IR Depreciação 1,269.00

Ano Saldo Devedor Juros IR (Juros* 30%)

0 47,000.00 - -
1 42,300.00 4,700.00 1,410.00
2 37,600.00 4,230.00 1,269.00
3 32,900.00 3,760.00 1,128.00
4 28,200.00 3,290.00 987.00
5 23,500.00 2,820.00 846.00
6 18,800.00 2,350.00 705.00
7 14100 1,880.00 564.00
8 9,400.00 1,410.00 423.00
9 4700 940.00 282.00
10 - 470.00 141.00

Total IR Juros 1,080.00

Total IR Depreciação 243.00

Ano Saldo Devedor Juros IR (Juros* 30%)

0 9,000.00 - -
1 8,100.00 900.00 270.00
2 7,200.00 810.00 243.00
3 6,300.00 720.00 216.00
4 5,400.00 630.00 189.00
5 4,500.00 540.00 162.00
6 3,600.00 450.00 135.00
7 2700 360.00 108.00
8 1,800.00 270.00 81.00
9 900 180.00 54.00
10 - 90.00 27.00
 Prestação
Ano Financiamento IR (0,3 x J) Ø líquido
1 (341,800.00) 51,270.00 (290,530.00)
2 (324,710.00) 44,631.00 (280,079.00)
3 (307,620.00) 39,672.00 (267,948.00)
4 (290,530.00) 34,713.00 (255,817.00)
5 (273,440.00) 29,754.00 (243,686.00)
6 (256,350.00) 24,795.00 (231,555.00)
7 (239,260.00) 19,836.00 (219,424.00)
8 (222,170.00) 14,877.00 (207,293.00)
9 (205,080.00) 9,918.00 (195,162.00)
10 (187,990.00) 4,959.00 (183,031.00)

IR
(sobre
Ano depreciação) Receita Custo Total
1 46,143.00 5,760,000.00 -2,916,238.49
2 46,143.00 5,760,000.00 -2,916,238.49
3 46,143.00 5,760,000.00 -2,916,238.49
4 46,143.00 5,760,000.00 -2,916,238.49
5 46,143.00 5,760,000.00 -2,916,238.49
6 46,143.00 5,760,000.00 -2,916,238.49
7 46,143.00 5,760,000.00 -2,916,238.49
8 46,143.00 5,760,000.00 -2,916,238.49
9 46,143.00 5,760,000.00 -2,916,238.49
10 46,143.00 5,760,000.00 -2,916,238.49

Q Cvariável Cfixo Ctotal

0 R$ 0.00 1,303,089.00 R$ 1,303,089.00
36,000.00 R$ 161,314.95 1,303,089.00 R$ 1,464,403.95
72,000.00 R$ 322,629.90 1,303,089.00 R$ 1,625,718.90
108,000.00 R$ 483,944.85 1,303,089.00 R$ 1,787,033.85
144,000.00 R$ 645,259.80 1,303,089.00 R$ 1,948,348.80
180,000.00 R$ 806,574.74 1,303,089.00 R$ 2,109,663.74
216,000.00 R$ 967,889.69 1,303,089.00 R$ 2,270,978.69
252,000.00 R$ 1,129,204.64 1,303,089.00 R$ 2,432,293.64
288,000.00 R$ 1,290,519.59 1,303,089.00 R$ 2,593,608.59
 324,000.00 R$ 1,451,834.54 1,303,089.00 R$ 2,754,923.54
360,000.00 R$ 1,613,149.49 1,303,089.00 R$ 2,916,238.49
396,000.00 R$ 1,774,464.44 1,303,089.00 R$ 3,077,553.44

7,000,000.00
6,000,000.00
5,000,000.00 Cvariáv
el
4,000,000.00 Cfixo
Ctotal
3,000,000.00 Receita
2,000,000.00
1,000,000.00
0.00
0 0 0 0 0 0 0 0 0 0 0 0
600 200 800 400 000 600 200 800 400 000 600
3 7 10 14 18 21 25 28 32 36 39

100000000
30000 1 8333333.333333 1
113115.36 3.770512 21261935.23 2.5514322276
0.77 23.1 0.55
3
0.77
3
IR (sobre receita) Ø líquido

-1,728,000.00 1,161,904.51
-1,728,000.00 1,161,904.51
-1,728,000.00 1,161,904.51
-1,728,000.00 1,161,904.51
-1,728,000.00 1,161,904.51
-1,728,000.00 1,161,904.51
-1,728,000.00 1,161,904.51
-1,728,000.00 1,161,904.51
-1,728,000.00 1,161,904.51
-1,728,000.00 1,161,904.51

Receita
R$ 0.00
R$ 576,000.00
R$ 1,152,000.00
R$ 1,728,000.00
R$ 2,304,000.00
R$ 2,880,000.00
R$ 3,456,000.00
R$ 4,032,000.00
R$ 4,608,000.00
 R$ 5,184,000.00
R$ 5,760,000.00
R$ 6,336,000.00

Cvariáv
el
Cfixo
Ctotal
Receita

0 0
600
39

16.5
 IR IR (sobre receita)
Ano (sobre depreciação) Receita Custo Total
1 46,143.00 5,760,000.00 -4,320,000.00 -1,836,000.00
2 46,143.00 5,760,000.00 -4,320,000.00 -1,836,000.00
3 46,143.00 5,760,000.00 -4,320,000.00 -1,836,000.00
4 46,143.00 5,760,000.00 -4,320,000.00 -1,836,000.00
5 46,143.00 5,760,000.00 -4,320,000.00 -1,836,000.00
6 46,143.00 5,760,000.00 -4,320,000.00 -1,836,000.00
7 46,143.00 5,760,000.00 -4,320,000.00 -1,836,000.00
8 46,143.00 5,760,000.00 -4,320,000.00 -1,836,000.00
9 46,143.00 5,760,000.00 -4,320,000.00 -1,836,000.00
10 46,143.00 5,760,000.00 -4,320,000.00 -1,836,000.00

1.00 2 3.00 4.00

-341800 -324710 -307620 -290530
1.10 1.21 1.33 1.46

(310,727.27) (268,355.37) (231,119.46) (198,435.90)

2.59

VPL (310,727.27) (268,355.37) (231,119.46) (198,435.90)

0
Ø líquido

(349,857.00)
(349,857.00)
(349,857.00)
(349,857.00)
(349,857.00)
(349,857.00)
(349,857.00)
(349,857.00)
(349,857.00)
(349,857.00)

5.00 6.00 7.00 8.00 9.00 10.00

-273440 -256350 -239260 -222170 -205080 -187990 1,851,776.55
1.61 1.77 1.95 2.14 2.36 2.59 0.26

(169,784.73) (144,702.89) (122,778.21) (103,643.94) (86,973.94) (72,478.28) 7,139,400.23

(169,784.73) ### #DIV/0! #DIV/0!

170,900.00
2.59

65,889.35 5,496,289.58
R$ 7,000,000.00

R$ 6,500,000.00

R$ 6,000,000.00

R$ 5,500,000.00

R$ 5,000,000.00

R$ 4,500,000.00
Cfixo
R$ 4,000,000.00
Cvaria
CTotal
R$ 3,500,000.00
Receit
a
R$ 3,000,000.00

R$ 2,500,000.00

R$ 2,000,000.00

R$ 1,500,000.00

R$ 1,000,000.00

R$ 500,000.00

R$ 0.00
0 0 0 00 00 00 00 00 00 00 00 00
00 00 80 40 00 60 20 80 40 00 60
36 72 10 14 18 21 25 28 32 36 39
Qtde