ARRENDAMIENTO FINANCIERO LEGISLACION GUATEMALTECA

PAGO
1
2
3
4
5
6
7
8
9
10
11
12
SUMA
13
14
15
16
17
18
19
20
21
22
23
24
SUMA
25
26
27
28
29
30
31
32
33

CUOTA SEGURO
Q
600.00
Q
600.00
Q
600.00
Q
600.00
Q
600.00
Q
600.00
Q
600.00
Q
600.00
Q
600.00
Q
600.00
Q
600.00
Q
600.00
Q
7,200.00
Q
600.00
Q
600.00
Q
600.00
Q
600.00
Q
600.00
Q
600.00
Q
600.00
Q
600.00
Q
600.00
Q
600.00
Q
600.00
Q
600.00
Q
7,200.00
Q
600.00
Q
600.00
Q
600.00
Q
600.00
Q
600.00
Q
600.00
Q
600.00
Q
600.00
Q
600.00

Q
Q
Q
Q
Q
Q
Q
Q
Q
Q
Q
Q
Q
Q
Q
Q
Q
Q
Q
Q
Q
Q
Q
Q
Q
Q
Q
Q
Q
Q
Q
Q
Q
Q
Q

IVA
694.30
957.87
957.87
957.87
957.87
957.87
957.87
957.87
957.87
957.87
957.87
957.87
8,331.54
694.30
694.30
694.30
694.30
694.30
694.30
694.30
694.30
694.30
694.30
694.30
694.30
8,331.54
694.30
694.30
694.30
694.30
694.30
694.30
694.30
694.30
694.30

INTERESES
Q
1,339.29
Q
1,307.23
Q
1,593.64
Q
1,552.90
Q
1,511.82
Q
1,470.40
Q
1,428.64
Q
1,386.52
Q
1,344.06
Q
1,301.24
Q
1,258.06
Q
1,214.53
Q13,895.97
Q
936.51
Q
901.10
Q
1,081.74
Q
1,036.73
Q
991.35
Q
945.59
Q
899.46
Q
852.93
Q
806.02
Q
758.72
Q
711.02
Q
662.93
Q 8,834.81
Q
491.55
Q
452.43
Q
516.23
Q
466.51
Q
416.38
Q
365.83
Q
314.86
Q
263.47
Q
211.65

AMORTIZACION
Q
3,846.51
Q
4,848.21
Q
4,888.61
Q
4,929.35
Q
4,970.43
Q
5,011.85
Q
5,053.61
Q
5,095.73
Q
5,138.19
Q
5,181.01
Q
5,224.19
Q
5,267.72
Q
48,333.57
Q
4,249.29
Q
5,355.88
Q
5,400.51
Q
5,445.52
Q
5,490.90
Q
5,536.66
Q
5,582.79
Q
5,629.32
Q
5,676.23
Q
5,723.53
Q
5,771.23
Q
5,819.32
Q
53,394.73
Q
4,694.24
Q
5,916.71
Q
5,966.02
Q
6,015.74
Q
6,065.87
Q
6,116.42
Q
6,167.39
Q
6,218.78
Q
6,270.60

34
35
36
SUMA

Q
Q
Q
Q

600.00
600.00
600.00
7,200.00

Q
694.30 Q
159.39
Q
694.30 Q
106.70
Q
694.30 Q
53.57
Q 8,331.54 Q 3,243.68

Q
Q
Q
Q

6,322.86
6,375.55
6,428.68
58,985.85

ON GUATEMALTECA

Q
Q
Q
Q
Q
Q
Q
Q
Q
Q
Q
Q
Q
Q
Q
Q
Q
Q
Q
Q
Q
Q
Q
Q
Q
Q
Q
Q
Q
Q
Q
Q
Q
Q
Q

RENTA
6,480.09
6,480.09
6,480.09
6,480.09
6,480.09
6,480.09
6,480.09
6,480.09
6,480.09
6,480.09
6,480.09
6,480.09
77,761.08
6,480.09
6,480.09
6,480.09
6,480.09
6,480.09
6,480.09
6,480.09
6,480.09
6,480.09
6,480.09
6,480.09
6,480.09
77,761.08
6,480.09
6,480.09
6,480.09
6,480.09
6,480.09
6,480.09
6,480.09
6,480.09
6,480.09

Q
Q
Q
Q
Q
Q
Q
Q
Q
Q
Q
Q

Q
SALDO
Q
156,867.78 Q
152,989.21
149,078.33
145,134.85
141,158.52
137,149.04
133,106.16
129,029.58
124,919.03
120,774.23
116,594.89
112,380.72

Q
Q
Q
Q
Q
Q
Q
Q
Q
Q
Q
Q

108,131.43
103,846.73
99,526.32
95,169.91
90,777.20
86,347.88
81,881.65
77,378.21
72,837.23
68,258.41
63,641.44
58,985.99

Q
Q
Q
Q
Q
Q
Q
Q
Q

54,291.74
49,558.38
44,785.57
39,972.99
35,120.31
30,227.18
25,293.28
20,318.26
15,301.79

225,000.00 COSTO
160,714.29 SIN IVA
19,285.71 IVA

Q 1,680.00
Q 8,940.12

Q
6,480.09
Q
6,480.09
Q
6,480.09
Q 77,761.08

Q
Q
Q

10,243.51
5,143.07
0.14

SEGURO
RENTA

AMORTIZACIO
53,571.43 N

ARRENDAMIENTO FINANCIERO SEGN NORMAS

PAGO

SEGURO

1
2
3
4
5
6
7
8
9
10
11
12
1 AO

Q
600.00
Q
600.00
Q
600.00
Q
600.00
Q
600.00
Q
600.00
Q
600.00
Q
600.00
Q
600.00
Q
600.00
Q
600.00
Q
600.00
Q 7,200.00

Q
Q
Q
Q
Q
Q
Q
Q
Q
Q
Q
Q
Q

72.00
180.00
180.00
180.00
180.00
180.00
180.00
180.00
180.00
180.00
180.00
180.00
864.00

Q 1,500.00
Q 1,830.12
Q 1,784.87
Q 1,739.25
Q 1,693.24
Q 1,646.85
Q 1,600.07
Q 1,552.90
Q 1,505.34
Q 1,457.39
Q 1,409.03
Q 1,360.27
Q15,563.48

Q
Q
Q
Q
Q
Q
Q
Q
Q
Q
Q
Q
Q

4,308.09
4,343.99
4,380.19
4,416.69
4,453.50
4,490.61
4,528.03
4,565.77
4,603.81
4,642.18
4,680.86
4,719.87
54,133.60

1
2
3
4
5
6
7
8
9
10
11
12
2 AO

Q
600.00
Q
600.00
Q
600.00
Q
600.00
Q
600.00
Q
600.00
Q
600.00
Q
600.00
Q
600.00
Q
600.00
Q
600.00
Q
600.00
Q 7,200.00

Q
Q
Q
Q
Q
Q
Q
Q
Q
Q
Q
Q
Q

72.00
180.00
180.00
180.00
180.00
180.00
180.00
180.00
180.00
180.00
180.00
180.00
864.00

Q 1,311.11
Q 1,261.53
Q 1,211.54
Q 1,161.14
Q 1,110.31
Q 1,059.07
Q 1,007.39
Q
955.28
Q
902.74
Q
849.77
Q
796.35
Q
742.48
Q 9,894.99

Q
Q
Q
Q
Q
Q
Q
Q
Q
Q
Q
Q
Q

4,759.20
4,798.86
4,838.85
4,879.18
4,919.84
4,960.84
5,002.18
5,043.86
5,085.89
5,128.28
5,171.01
5,214.10
59,802.09

Q
Q
Q
Q
Q
Q
Q
Q
Q

Q
Q
Q
Q
Q
Q
Q
Q
Q

72.00
180.00
180.00
180.00
180.00
180.00
180.00
180.00
180.00

Q
Q
Q
Q
Q
Q
Q
Q
Q

Q
Q
Q
Q
Q
Q
Q
Q
Q

5,257.55
5,301.37
5,345.55
5,390.09
5,435.01
5,480.30
5,525.97
5,572.02
5,618.45

1
2
3
4
5
6
7
8
9

600.00
600.00
600.00
600.00
600.00
600.00
600.00
600.00
600.00

IVA S/SEGURO

INTERES

550.54
633.40
578.18
522.50
466.35
409.73
352.65
295.09
237.04

AMORTIZACION

10
11
12
3 AO

Q
600.00
Q
600.00
Q
600.00
Q 7,200.00

Q
Q
Q
Q

180.00
180.00
180.00
864.00

Q
178.52
Q
119.51
Q
60.00
Q 3,632.93

Q
Q
Q
Q

5,665.27
5,712.48
5,760.09
66,064.15

Q
(-) Q
Q

8,940.12
1,680.00
5,808.09

Q
Q
Q
Q
Q
Q
Q
Q
Q
Q
Q
Q
Q

SALDO
225,000.00
175,691.91
214,184.88
208,709.64
203,188.77
197,621.88
192,008.61
186,348.57
180,641.35
174,886.57
169,083.84
163,232.75
157,332.91

Q
Q
Q
Q
Q
Q
Q
Q
Q
Q
Q
Q
Q

125,866.40
121,107.20
145,385.31
139,336.73
133,237.75
127,087.95
120,886.89
114,634.16
108,329.33
101,971.95
95,561.60
89,097.83
82,580.19

Q
Q
Q
Q
Q
Q
Q
Q
Q
Q

66,064.31
60,806.75
69,381.52
62,699.58
55,961.95
49,168.18
42,317.80
35,410.33
28,445.29
21,422.22

RENTA
Q
6,480.09
Q
6,480.09
Q
6,480.09
Q
6,480.09
Q
6,480.09
Q
6,480.09
Q
6,480.09
Q
6,480.09
Q
6,480.09
Q
6,480.09
Q
6,480.09
Q
6,480.09
Q 77,761.08

Q
6,480.09
Q
6,480.09
Q
6,480.09
Q
6,480.09
Q
6,480.09
Q
6,480.09
Q
6,480.09
Q
6,480.09
Q
6,480.09
Q
6,480.09
Q
6,480.09
Q
6,480.09
Q 77,761.08

Q
Q
Q
Q
Q
Q
Q
Q
Q

6,480.09
6,480.09
6,480.09
6,480.09
6,480.09
6,480.09
6,480.09
6,480.09
6,480.09

enero

diciembre

diciembre

diciembre

diciembre

diciembre

diciembre

Q
6,480.09 Q
Q
6,480.09 Q
Q
6,480.09 Q
Q 77,761.08

14,340.61
7,200.00
(0.12)

PARTIDAS SEGN ARRENDATARIO

partida No 1
activos en arrendamiento financiero
iva credito fiscal
a obligaciones por arrendamiento financiero

Q 160,714.29
Q 19,285.71
Q180,000.00

partida No. 2
obligaciones por arrendamiento financiero
intereses por arrendamiento financiero
seguro de maquinaria
iva credito fiscal
a caja y banco

Q
Q
Q
Q

54,133.60
15,563.48
864.00
7,200.00

Q 77,761.08
partida No. 3
depreciacion activos en arrendamiento financiero
a depreciacion acumulada de activos en arrendameinto financiero

53,571.43

Q 53,571.43
partida No. 4
obligaciones por arrendamiento financiero
intereses por arrendamiento financiero
seguro de maquinaria
iva credito fiscal
a caja y banco

Q
Q
Q
Q

59,802.09
9,894.99
864.00
7,200.00

Q 77,761.08
partida No. 5
depreciacion activos en arrendamiento financiero
a depreciacion acumulada de activos en arrendameinto financiero

53,571.43

Q 53,571.43
paritda No.6
obligaciones por arrendamiento financiero
intereses por arrendamiento financiero
seguro de maquinaria
iva credito fiscal
a caja y banco

Q
Q
Q
Q

66,064.15
3,632.93
864.00
7,200.00

Q 77,761.08
partida No. 7
depreciacion activos en arrendamiento financiero
a depreciacion acumulada de activos en arrendameinto financiero

53,571.43

Q 53,571.43
opcion de compra
partida No. 8

maquinaria agrcola
depreciacion acumulada de activos en arrendamiento financiero
iva credito fiscal
a activos en arrendamiento financiero
a caja y banco
a depreciancion de activos en arrendamiento financiero

Q 165,714.29
Q 160,714.29
Q
600.00

Q327,028.57

paritdas segn arrendador

Q 180,000.00
Q180,000.00

partida No.1
clientes por arrendamiento financiero
a venta de maquinaria
a iva debito fiscal
a intereses por percibir

Q 209,091.39

Q209,091.39
partida No.2
costo de maquinaria
a inventario de maquinaria
Q 77,761.08
Q 77,761.08
0
Q 53,571.43
Q 53,571.43

Q 77,761.08
Q 77,761.08

Q 53,571.43
Q 53,571.43

Q 77,761.08
Q 77,761.08

Q 53,571.43
Q 53,571.43

Q 160,714.29
Q 15,000.00
Q 160,714.29
Q327,028.57

Q 160,714.29
Q 19,285.71
Q 29,091.39
Q209,091.39