DEPRECIACION EN LINEA RECTA

Equipo PALA EX 3500

Costo del activo 1,500,000.00 USD
Costo Transporte e Instalacin 150,000.00 USD
Vida util 5.00 aos
Valor de rescate 75,000.00 USD
Costo depreciable 1,575,000.00 USD
Tasa de depreciacin 0.20 anual

Costo Gasto por Depreciacin Valor neto en

N Tasa
Depreciable Depreciacin Acumulada Libros
1 1,575,000.00 0.20 315,000.00 315,000.00 1,260,000.00
2 1,575,000.00 0.20 315,000.00 630,000.00 945,000.00
3 1,575,000.00 0.20 315,000.00 945,000.00 630,000.00
4 1,575,000.00 0.20 315,000.00 1,260,000.00 315,000.00
5 1,575,000.00 0.20 315,000.00 1,575,000.00 0.00

DEPRECIACION ACELERADA SUMA DE NUMEROS (DIGITOS)

Equipo PALA EX 3500
Costo del activo 1,500,000.00 USD
Costo Transporte e Instalacin 150,000.00 USD
Vida til 5.00 aos
Valor de rescate 75,000.00 USD
Costo Despreciable 1,575,000.00 USD
Tasa de depreciacin Variable anual

Costo Gasto por Depreciacin Valor neto en

N Tasa
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

Equipo PALA EX 3500
Costo del activo 1,500,000.00 USD
Costo Transporte e Instalacin 150,000.00 USD
Vida til 5.00 aos
Valor de rescate 75,000.00 USD
Costo Despreciable 1,575,000.00 USD
 Factor de Aceleracin 2.00

Tasa de depreciacin (Hasta el 40% anual

penltimo periodo)

Costo Gasto por Depreciacin Valor neto en

N Tasa
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
5 204,120.00 204,120.00 1,575,000.00 0.00

DEPRECIACION ACELERADA MEDIANTE PORCENTAJE FIJO SOBRE EL SALDO

Equipo PALA EX 3500
Valor Costo del activo 1,500,000.00 USD
Depreciable Costo Transporte e Instalacin 150,000.00 USD
Vida til 5.00 aos
Valor de rescate 75,000.00 USD
Costo Despreciable 1,575,000.00 USD
Tasa de depreciacion 0.461

Valor del Gasto por Depreciacin Valor neto en

N Tasa
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&75000/375000 ) = 27.5%
 DEPRECIACIN EL LNEA RECTA
1,400,000.00
1,260,000.00
1,200,000.00

1,000,000.00
945,000.00
800,000.00

600,000.00 630,000.00

400,000.00
315,000.00 315,000.00 315,000.00 315,000.00 315,000.00
200,000.00

0.00 0.00
1 2 3 4 5
Gasto por Depreci acin Val or neto en Li bros

DEPRECIACIN ACELERADA SUMA DE NUMEROS

1,200,000.00

1,050,000.00
1,000,000.00

800,000.00

600,000.00 630,000.00
525,000.00
400,000.00 420,000.00
315,000.00
200,000.00 210,000.00
105,000.00 105,000.00
0.00 0.00
1 2 3 4 5
Gasto por depreci aci n Val or neto e n equipos

DEPRECIACIN ACELERADA SALTO DECRECIENTE

1,000,000.00
945,000.00
900,000.00
800,000.00
700,000.00
630,000.00
600,000.00
567,000.00
500,000.00
400,000.00 378,000.00
1,000,000.00
945,000.00
900,000.00
800,000.00
700,000.00
630,000.00
600,000.00
567,000.00
500,000.00
400,000.00 378,000.00
340,200.00
300,000.00
200,000.00 226,800.00 204,120.00 204,120.00
136,080.00
100,000.00
0.00 0.00
1 2 3 4 5
Gasto por depreci aci n Val or neto e n equipos

DEPRECIACIN ACELERADA PORCENTAJE FIJO SOBRE EL SALDO

1,000,000.00

900,000.00
889,199.91
800,000.00
760,800.09
700,000.00

600,000.00

500,000.00 479,197.86
400,000.00 410,002.04

300,000.00
258,244.06
200,000.00 220,953.81
139,170.06
119,074.00
100,000.00
75,000.00
64,170.06
0.00
1 2 3 4 5
Gasto por depreci acin Val or neto en equi pos
LDO

75,000.00
64,170.06

5
 METODO FRANCS (CUOTAS IGUALES)
PRSTAMO 10,000,000.00 USD
INTERES 4%
PERIODO 6

N CUOTA INTERES AMORTIZACION SALDO

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

METODO ALEMN (AMORTIZACION CONSTANTE)

PRSTAMO 10,000,000.00 USD
INTERES 4%
PERIODO 6

N CUOTA INTERES AMORTIZACION SALDO

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

METODO AMERICANO (INTERESES CONSTANTES)

PRSTAMO 10,000,000.00 USD
INTERES 4%
PERIODO 6
N CUOTA INTERES AMORTIZACION SALDO

0 10,000,000.00
1 400,000.00 400,000.00 0.00 10,000,000.00
2 400,000.00 400,000.00 0.00 10,000,000.00
3 400,000.00 400,000.00 0.00 10,000,000.00
4 400,000.00 400,000.00 0.00 10,000,000.00
5 400,000.00 400,000.00 0.00 10,000,000.00
6 10,400,000.00 400,000.00 10,000,000.00 0.00
10,000,000.00
 MTODO FRANCS (CUOTAS IGUALES)
2,500,000.00

2,000,000.00

DEUDA EXTINGUIDA 1,500,000.00

0.00
1,000,000.00
1,507,619.03
3,075,542.81
4,706,183.55 500,000.00
6,402,049.92
8,165,750.94 0.00
1 2 3 4 5 6
10,000,000.00
AMORTIZACION INTERES

ANTE) MTODO ALEMN (AMORTIZACIN IGUALES)

2,500,000.00

2,000,000.00

1,500,000.00
DEUDA EXTINGUIDA

0.00
1,000,000.00
1,666,666.67
3,333,333.33
5,000,000.00 500,000.00
6,666,666.67
8,333,333.33 0.00
1 2 3 4 5 6
10,000,000.00
AMORTIZACION INTERES

NTES)
MTODO AMERICANO (INTERESES IGUALES)
12,000,000.00

10,000,000.00

8,000,000.00

6,000,000.00

4,000,000.00
 10,000,000.00

8,000,000.00

6,000,000.00
DEUDA EXTINGUIDA

0.00 4,000,000.00
0.00
0.00 2,000,000.00
0.00
0.00 0.00
1 2 3 4 5 6
0.00
AMORTIZACION INTERES
10,000,000.00
 LES)

5 6

CIN IGUALES)

5 6

SES IGUALES)
5 6