Documentos de Académico
Documentos de Profesional
Documentos de Cultura
reciacin lineal
0% aos 4, 5 y 6
Maquina
Valor en EEUU us$ 20,000
Flete de EEUU A Chile US $3.000
gastos Internacin
Flete en Chile
Gastos Instalacin
Gastos Inters Ptmo 1% mensual
TOTAL
Fecha
NETO
$ 10,000,000 $
$ 1,500,000
$ 1,500,000 $
$
500,000
$
760,000
$
200,000
$ 14,460,000 $
IVA
1,900,000
285,000
10.000.000 x 1% x 2 meses
2,185,000
Detalle
Debe
Haber
1/1/2010 Maquinaria
$ 14,460,000
IVA Crdito Fiscal
$ 2,185,000
Banco
$ 16,645,000
(importa maquina de EEUU)
Valor Residual
Valor depreciable
Pregunta a)
Depreciacin Lineal
$ 2,460,000
$ 12,000,000
(14.460.000-2.460.000)/6
$
2,000,000
12/31/2010 Depreciacin
$ 2,000,000
Depreciacin Acumulada
$
(Depreciacin ao 2010)
12/31/2011 Depreciacin
$ 2,000,000
Depreciacin Acumulada
$
(Depreciacin ao 2011)
2,000,000
2,000,000
Depreciacin x Unidad
1,200,000
1,800,000
571,429
1,142,857
Pregunta g)
0.000.000 x 1% x 2 meses
Ao
0
2010
2011
2012
2013
2014
2015
epreciacin x Unidad
Ao
0
2010
2011
2012
2013
2014
2015
Depreciacin
$
$
$
$
$
$
$
Unidades
Dep. Acumulada
2,000,000
2,000,000
2,000,000
2,000,000
2,000,000
2,000,000
$
$
$
$
$
$
2,000,000
4,000,000
6,000,000
8,000,000
10,000,000
12,000,000
Valor Libros
$ 14,460,000
$ 12,460,000
$ 10,460,000
$ 8,460,000
$ 6,460,000
$ 4,460,000
$ 2,460,000
200
Depreciacin
6000
9000
9000
12000
12000
12000
60000
$
$
$
$
$
$
1,200,000
1,800,000
1,800,000
2,400,000
2,400,000
2,400,000
Dep. Acumulada
$ 1,200,000
$ 3,000,000
$ 4,800,000
$ 7,200,000
$ 9,600,000
$ 12,000,000
Valor Libros
$ 14,460,000
$ 13,260,000
$ 11,460,000
$ 9,660,000
$ 7,260,000
$ 4,860,000
$ 2,460,000
Factor
Ao
$
571,428.57 Suma aos dgitos acendente
Numerador
Depreciacin Dep. Acumulada
0
2010
2011
2012
2013
2014
2015
Ao
0
2010 $
2011 $
1
2
3
4
5
6
Depreciacin
$
$
$
$
$
$
$
571,429
$ 1,714,286
$ 3,428,572
$ 5,714,286
$ 8,571,429
$ 12,000,000
Dep. Acumulada
2,000,000 $
2,000,000 $
571,429
1,142,857
1,714,286
2,285,714
2,857,143
3,428,571
$
$
$
Valor Libros
$ 14,460,000
2,000,000 $ 12,460,000
4,000,000 $ 10,460,000
10,460,000
2,000,000
12,460,000
8
$
1,250,000
Valor Libros
$ 14,460,000
$ 13,888,571
$ 12,745,714
$ 11,031,428
$ 8,745,714
$ 5,888,571
$ 2,460,000