DEPRECIACION EN LINEA RECTA

USD
PALA EX 3500 GRAFICA DE DEPREC
Costo del activo 1,650,000.00 USD 1,800,000.00
Vida util 5.00 aos 1,600,000.00
Valor de rescate 75,000.00 USD 1,400,000.00
Costo depreciable 1,575,000.00 USD 1,200,000.00
Tasa de depreciacin 0.20 anual 1,000,000.00
800,000.00
DEPRECIACION DEPRECIACION
N VALOR EN LIBROS 600,000.00
anual ACUMULADA
400,000.00
0 0.00 1,575,000.00 200,000.00
1 315,000.00 315,000.00 1,260,000.00 0.00
1 2
2 315,000.00 630,000.00 945,000.00
3 315,000.00 945,000.00 630,000.00
4 315,000.00 1,260,000.00 315,000.00
DEPRECIACION AC
5 315,000.00 1,575,000.00 0.00

DATOS
GRAFICA DE DEPRECIACION ACUMULADA vs VALOR EN LIBROS

USD
1,800,000.00
1,600,000.00
1,400,000.00
1,200,000.00
1,000,000.00
800,000.00
600,000.00
400,000.00
200,000.00
0.00
2 3 4 5 6
AO

DEPRECIACION ACUMULADA VALOR EN LIBROS AO

 DEPRECIACION ACELERADA SUMA DE NUMEROS (DIGITOS)
PALA EX 3500
Costo del activo 1,650,000.00 USD
Vida til 5.00 aos
Valor de rescate 75,000.00 USD
Costo Despreciable 1,575,000.00 USD

N Costo Tasa Gasto por Depreciacin Valor neto en

Despreciable depreciacin acumulada equipos
1 1,575,000.00 0.33 525,000.00 525,000.00 1,050,000.00
2 1,575,000.00 0.27 420,000.00 945,000.00 630,000.00
3 1,575,000.00 0.20 315,000.00 1,260,000.00 315,000.00
4 1,575,000.00 0.13 210,000.00 1,470,000.00 105,000.00
5 1,575,000.00 0.07 105,000.00 1,575,000.00 0.00

DEPRECIACION ACELERADA SALTO DECRECIENTE

PALA EX 3500
Costo del activo 1,650,000.00 USD
Vida til 5.00 aos
Valor de rescate 75,000.00 USD
Factor de aceleracion 2.00
Costo Despreciable 1,575,000.00 USD

N Costo Tasa Gasto por Depreciacin Valor neto en

Despreciable depreciacin acumulada equipos
1 1,575,000.00 0.40 630,000.00 630,000.00 945,000.00
2 945,000.00 0.40 378,000.00 1,008,000.00 567,000.00
3 567,000.00 0.40 226,800.00 1,234,800.00 340,200.00
4 340,200.00 0.40 136,080.00 1,370,880.00 204,120.00
5 204,120.00 1.00 204,120.00 1,575,000.00 0.00

DEPRECIACION ACELERADA MEDIANTE PORCENTAJE FIJO SOBRE EL SALDO

PALA EX 3500
Costo del activo 1,650,000.00 USD
Vida til 5.00 aos
Valor de rescate 75,000.00 USD
Valor del activo 1,650,000.00 USD
Tasa de depreciacion 0.461

N Valor del Tasa Gasto por Depreciacin Valor neto en

activo depreciacin acumulada equipos
1 1,650,000.00 0.461 760,800.09 760,800.09 889,199.91
2 889,199.91 0.461 410,002.04 1,170,802.14 479,197.86
3 479,197.86 0.461 220,953.81 1,391,755.94 258,244.06
4 258,244.06 0.461 119,074.00 1,510,829.94 139,170.06
5 139,170.06 0.461 64,170.06 1,575,000.00 75,000.00

Tasa de depreciacin = - (&( )/( )) = -

(5&75000/1650000 ) = 46.1%
 METODO FRANCES (CUOTAS IGUALES)
Saldo 10,000,000.00 USD
TET 4%
INTERES 0.040
N 6

N CUOTA INTERES AMORTIZACION SALDO DEUDA EXTINGUIDA

0 10,000,000.00 0.00
1 1,907,619.03 400,000.00 1,507,619.03 8,492,380.97 1,507,619.03
2 1,907,619.03 339,695.24 1,567,923.79 6,924,457.19 3,075,542.81
3 1,907,619.03 276,978.29 1,630,640.74 5,293,816.45 4,706,183.55
4 1,907,619.03 211,752.66 1,695,866.37 3,597,950.08 6,402,049.92
5 1,907,619.03 143,918.00 1,763,701.02 1,834,249.06 8,165,750.94
6 1,907,619.03 73,369.96 1,834,249.06 0.00 10,000,000.00
10,000,000.00

METODO ALEMAN (AMORTIZACION CONSTANTE)

Saldo 10,000,000.00 USD
TET 4%
INTERES 0.040
N 6

N CUOTA INTERES AMORTIZACION SALDO DEUDA EXTINGUIDA

0 10,000,000.00 0.00
1 2,066,666.67 400,000.00 1,666,666.67 8,333,333.33 1,666,666.67
2 2,000,000.00 333,333.33 1,666,666.67 6,666,666.67 3,333,333.33
3 1,933,333.33 266,666.67 1,666,666.67 5,000,000.00 5,000,000.00
4 1,866,666.67 200,000.00 1,666,666.67 3,333,333.33 6,666,666.67
5 1,800,000.00 133,333.33 1,666,666.67 1,666,666.67 8,333,333.33
6 1,733,333.33 66,666.67 1,666,666.67 0.00 10,000,000.00
10,000,000.00

METODO AMERICANO (INTERESES CONSTANTES)

Saldo 10,000,000.00 USD
TET 4%
INTERES 0.040
N 6

N CUOTA INTERES AMORTIZACION SALDO DEUDA EXTINGUIDA

0 10,000,000.00 0.00
1 400,000.00 400,000.00 0.00 10,000,000.00 0.00
2 400,000.00 400,000.00 0.00 10,000,000.00 0.00
3 400,000.00 400,000.00 0.00 10,000,000.00 0.00
4 400,000.00 400,000.00 0.00 10,000,000.00 0.00
5 400,000.00 400,000.00 0.00 10,000,000.00 0.00
6 10,400,000.00 400,000.00 10,000,000.00 0.00 10,000,000.00
 EJERCICIO 01

AO 0 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19
PROD. (MILES DE TM) 0 300.00 300.00 300.00 300.00 215.00 215.00 215.00 215.00 215.00 215.00 125.00 125.00 125.00 125.00 125.00 50.00 50.00 50.00 50.00
VALOR (USD/TM) 0 8.00 8.00 8.00 8.00 8.00 10.00 10.00 10.00 10.00 10.00 10.00 10.00 12.00 12.00 12.00 12.00 12.00 12.00 12.00
INGRESO (MILES USD) 0.00 2,400.00 2,400.00 2,400.00 2,400.00 1,720.00 2,150.00 2,150.00 2,150.00 2,150.00 2,150.00 1,250.00 1,250.00 1,500.00 1,500.00 1,500.00 600.00 600.00 600.00 600.00

i= 12%
DIAGRAMA DE FLUJO DE EFECTIVO

2,400.00

2,400.00

2,400.00

2,400.00

2,150.00

2,150.00

2,150.00
2,150.00

2,150.00
1,720.00

1,500.00
1,500.00

1,500.00
1,250.00
1,250.00
MILES DEUSD

600.00

600.00
600.00

600.00
0 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 AO
0.00

CALCULO DEL VALOR PRESENTE

P1-->4 (Pagos iguales) = $ 7,289.64 +

A= 2,400.00
N= 4 610=((+1)^1)/((+1)^ )
P5 (Pago unico) = $ 975.97 610=((+1)^1)/((+1)^
(+1) ^() ) P(P/A,i,N)
F= 1,720.00 A (+1)
= 2,150.00
^()
N= 5 NA = (10 - 6) + 1 = 5 P= A x (_____) (______) PRESENTE
P6-->10 (Pagos iguales) + (Pago unico) = $ 4,397.71 NF = (6)-1 = 5 20,000.00 3.2746 1 65,492.00
A= 2,150.00 30,000.00 4.8332 0.4761 69,032.60
NA = 5 35,000.00 3.2743 0.1079 12,365.39
NF = 5 20,000.00
P11-->12 (Pagos iguales) + (Pago unico) = $ 680.19
A= 1,250.00
NA = 2
NF = 10
P13-->15 (Pagos iguales) + (Pago unico) = $ 924.74
A= 1,500.00
NA = 3 166,889.99
NF = 12
P16-->19 (Pagos iguales) + (Pago unico) = $ 332.95
A= 600.00
NA = 4
NF = 15
EL VALOR PRESENTE (USD) 14,601,195.11

EJERCICIO 02

i= 12%

AO 1 2 3 4
WASTE 0.55 0.50 0.50 0.45
ORE 0.45 0.50 0.50 0.55
WASTE (USD) 2.00 2.00 2.00 2.00
ORE(USD) 4.00 4.00 4.00 4.00
UTILIDAD (USD) 0.70 1.00 1.00 1.30

DI AG RA M A DE F LUJ O D E EF EC TI VO
USD

1.30
1.00

1.00
0.70

1 2 3 4 AO

CALCULO DEL VALOR PRESENTE

P1 (Pago unico) = $ 0.63

F= 0.70
N= 1
P2-->3 (Pagos iguales) + (Pago unico) = $ 1.51
A= 1.00
NA = 2
NF = 1
P1 (Pago unico) = $ 0.83
F= 1.30
N= 4
EL VALOR PRESENTE (USD) 2.96