Documentos de Académico
Documentos de Profesional
Documentos de Cultura
Tiene un
durante tres aos ms, al trmino de los cuales no tendra ningn valor de re
prdida econmica durant
Costo
Depreciacion anual
Valor residual en 4 aos
Valor residual en 3 aos mas
5000
1300
2300
0
4 aos
3 aos mas
de $5,000. Tiene un valor contable de $1,300. Ahora se puede vender por $2,300, o podra usarse
a ningn valor de rescate. Suponiendo que se conserve por otros tres aos, a cunto asciende la
econmica durante este periodo de posesin?
Perdida
Economomica
Perdida
Economomica
2700
2300
5000
Un constructor pag $120,000 por una casa y el lote. El valor del terreno se
costo adicional de $8,000 para construir sobre el lote un almacn con un co
fines de depreciacin, Cul es
Valor de Casa
Valor de Lote
Costo demolicin
Construccin
Valor total
Base de Costo
S/. 65,000.00
S/. 55,000.00
S/. 8,000.00
S/. 50,000.00
S/. 123,000.00
S/. 58,000.00
El valor del terreno se valu en $65,000 y el valor de la casa en $55,000. La casa fue demolida a un
un almacn con un costo de $50,000. Cul es el valor total de la propiedad con el almacn? Para
depreciacin, Cul es la base de costo del almacn?
S/. 105,000.00
S/. 15,000.00
S/. 20,000.00
S/. 85,000.00
S/. 120,000.00
S/. 100,000.00
00, entregando a cuenta una mquina similar que tena un valor contable de $15,000. Suponiendo qu
agaron $85,000 en efectivo por el nuevo activo, cul es la base de costo de la nueva moldeadora, p
depreciacin?
Precio trituradora
Valor residual trituradora antigua
Valor contable del activo
S/. 45,000.00
S/. 10,000.00
S/. 12,000.00
S/. 35,000.00
S/. 47,000.00
,000; entrega a cuenta una trituradora similar y paga en efectivo el saldo restante. Suponiendo que
el valor contable de este activo intercambiado es de $12,000, cul es la base de costo de la nueva
ora, para el clculo de la depreciacin con fines fiscales?
S/. 400,000.00
S/.
15.00
Base de costo
cin, Milwaukee Corporation compr tres celdas flexibles de fabricacin a un precio de $400,000 cad
0,000 y una cuota por manejo de $15,000. La reparacin del sitio donde sern ubicadas estas celdas
or hora, trabajaron cinco semanas de 40 horas para montar y probar las celdas de fabricacin. El cab
de fabricacin costaron $2,000. Determine la base de costo (la cantidad que se debe capitalizar) par
S/. 1,200,000.00
S/.
30,000.00
S/.
15,000.00
S/.
50,000.00
S/.
18,000.00
S/.
2,000.00
S/. 1,315,000.00
Considere
Costo
Vida til
Valor de rescate
S/. 110,000.00
5 aos
S/. 10,000.00
0
1
2
3
4
5
Cuota de
Depreciacin
S/. 0.00
S/. 20,000.00
S/. 20,000.00
S/. 20,000.00
S/. 20,000.00
S/. 20,000.00
Periodos
1/N
0
1
2
3
4
5
0
0.2
0.2
0.2
0.2
0.2
0
0.4
0.4
0.4
0.4
0.4
S/. 0.00
S/. 110,000.00
S/. 66,000.00
S/. 39,600.00
S/. 23,760.00
S/. 14,256.00
S/. 20,000.00
S/. 10,000.00
Depreciacin
acumulada
S/. 0.00
S/. 20,000.00
S/. 40,000.00
S/. 60,000.00
S/. 80,000.00
S/. 100,000.00
Cuota de
Depreciacin
0
S/. 44,000.00
S/. 26,400.00
S/. 15,840.00
S/. 9,504.00
S/. 4,256.00
Valor neto en
libros
S/. 110,000.00
S/. 90,000.00
S/. 70,000.00
S/. 50,000.00
S/. 30,000.00
S/. 10,000.00
Valor neto en
libros
S/. 110,000.00
S/. 66,000.00
S/. 39,600.00
S/. 23,760.00
S/. 14,256.00
S/. 10,000.00
Metodo DSD
Cuota de
Valor neto en
Depreciacin
libros
S/. 0.00
S/. 110,000.00
S/. 44,000.00
S/. 66,000.00
S/. 26,400.00
S/. 39,600.00
S/. 15,840.00
S/. 23,760.00
S/. 9,504.00
S/. 14,256.00
S/. 10,000.00
S/. 4,256.00
S/. 4,256.00
S/. 10,000.00
Costo
Vida util
Valor de rescate
S/. 50,000.00
8 aos
S/. 5,000.00
Periodo
1/N
0
1
2
3
4
5
6
7
8
0
0.125
0.125
0.125
0.125
0.125
0.125
0.125
0.125
0
0.25
0.25
0.25
0.25
0.25
0.25
0.25
0.25
Valor Neto
inicial
Cuota de
depreciacin
S/. 50,000
S/. 37,500
S/. 28,125
S/. 21,094
S/. 15,820
S/. 11,865
S/. 8,899
S/. 6,674
S/. 12,500
S/. 9,375
S/. 7,031
S/. 5,273
S/. 3,955
S/. 2,966
S/. 2,225
S/. 1,674
uema de depreciacin del doble saldo decreciente para un activo con los siguientes datos:
Costo del activo, I $50,000
Vida til, N 8 aos
Valor de rescate, S $5,000
Valor Neto en
Libros
S/. 50,000
S/. 37,500
S/. 28,125
S/. 21,094
S/. 15,820
S/. 11,865
S/. 8,899
S/. 6,674
S/. 5,000
entes datos:
Costo
Vida util
Valor residual
S/. 200,000.00
8 aos
S/. 0.00
Periodo
1/N
0
1
2
3
4
5
6
7
8
0
0.125
0.125
0.125
0.125
0.125
0.125
0.125
0.125
0
0.25
0.25
0.25
0.25
0.25
0.25
0.25
0.25
Valor Neto
Inicial
S/. 200,000.00
S/. 150,000.00
S/. 112,500.00
S/. 84,375.00
S/. 63,281.25
S/. 47,460.94
S/. 35,595.70
S/. 26,696.78
erto elemento de un equipo de construccin por un ao ms. La compaa est utilizando el mtodo DSD para fines
o del equipo en cuestin costaba $200,000 cuando era nuevo. Cul es la depreciacin en el ao 3? Suponga que la
ble del equipo es de ocho aos, con un valor de rescate de cero.
Depreciacin
Acumulada
S/. 50,000
S/. 37,500
S/. 28,125
S/. 21,094
S/. 15,820
S/. 11,865
S/. 8,899
S/. 6,674
Valor Neto en el
Libro
S/. 200,000
S/. 150,000
S/. 112,500
S/. 84,375
S/. 63,281
S/. 47,461
S/. 35,596
S/. 26,697
S/. 20,023
Costo
S/. 45,000.00
Vida util
7 aos
Valor de rescate S/.
-
0
1
2
3
4
5
6
7
1/N
0
0.143
0.143
0.143
0.143
0.143
0.143
0.143
0
0.2857142857
0.2857142857
0.2857142857
0.2857142857
0.2857142857
0.2857142857
0.2857142857
Periodo
0
1
2
3
4
5
6
7
Valor Neto
Inicial
Cuota
Depreciacin
S/. 45,000
S/. 32,143
S/. 22,959
S/. 16,399
S/. 11,714
S/. 8,367
S/. 5,976
S/. 12,857.14
S/. 9,183.67
S/. 6,559.77
S/. 4,685.55
S/. 3,346.82
S/. 2,390.59
S/. 1,707.56
Cuota
Depreciacin
S/. 12,857.14
S/. 9,183.67
S/. 6,559.77
S/. 4,685.55
S/. 3,904.62
S/. 3,904.62
S/. 3,904.62
Valor Neto
del Libro
S/. 45,000
S/. 32,143
S/. 22,959
S/. 16,399
S/. 11,714
S/. 8,367
S/. 5,976
S/. 4,269
0
7
6
5
4
3
2
1
S/. 5,357.14
S/. 4,591.84
S/. 4,099.85
S/. 3,904.62
S/. 3,904.62
S/. 3,904.62
S/. 12,857
S/. 9,184
S/. 6,560
S/. 4,686
S/. 3,347
S/. 2,391
S/. 1,708
Se debe utilizar el mtodo del doble saldo decreciente para un activo con un costo de $90
Calcule las asignaciones anuales de depreciacin y los valores contables
Costo
Valor de resc
Vida util
90000
12000
6 aos
Periodo
1/N
0
1
2
3
4
5
6
0
0.166667
0.166667
0.166667
0.166667
0.166667
0.166667
0
0.33333
0.33333
0.33333
0.33333
0.33333
0.33333
Valor Neto
inicial
S/. 0
S/. 90,000
S/. 60,000
S/. 40,000
S/. 26,667
S/. 17,778
S/. 12,000
Periodo
0
1
2
3
4
5
6
ara un activo con un costo de $90,000, con un valor de rescate estimado de $12,000 y una vida til estimada de seis a
preciacin y los valores contables resultantes usando el mtodo DSD y despus cambiando al mtodo LR.
Cuota
Depreciacion
S/. 0
S/. 30,000
S/. 20,000
S/. 13,333
S/. 8,889
S/. 5,778
S/. 0
Valor Neto en
Libro
S/. 90,000
S/. 60,000
S/. 40,000
S/. 26,667
S/. 17,778
S/. 12,000
S/. 12,000
Cuota
Depreciacion
S/. 0
S/. 30,000
S/. 20,000
S/. 13,333
S/. 8,889
S/. 8,889
S/. 8,889
Valor Neto en
Libro
S/. 90,000
S/. 60,000
S/. 40,000
S/. 26,667
S/. 17,778
S/. 8,889
S/. 0
0
6
5
4
3
2
1
S/. 12,000
S/. 10,000
S/. 8,889
S/. 8,889
S/. 8,889
S/. 0
S/. 90,000
S/. 30,000 S/. 60,000
S/. 20,000 S/. 40,000
S/. 13,333 S/. 26,667
S/. 8,888.89 S/. 17,778
S/. 5,778
S/. 8,889
S/. 0
S/. 0
Valo
a) C
b) Cul es la cantidad de d
c) Cul es el valor co
Costo
Vida util
Valor de rescate
15000
5 aos
3000
Periodos
1/N
0
1
2
3
4
5
0
0.2
0.2
0.2
0.2
0.2
0
0.3
0.3
0.3
0.3
0.3
endario de depreciacin SD del 150% para un activo con los siguientes datos:
Costo del activo, I $15,000
Vida til, N 5 aos
Valor de rescate, S $3,000
a) Cul es el valor de (alfa)?
ul es la cantidad de depreciacin para el primer ao entero de uso?
c) Cul es el valor contable del activo a fines del cuarto ao?
Valor Neto
Inicial
S/. 0.00
S/. 15,000.00
S/. 10,500.00
S/. 7,350.00
S/. 5,145.00
S/. 3,601.50
Cuota
Depreciacin
S/. 0.00
S/. 4,500.00
S/. 3,150.00
S/. 2,205.00
S/. 1,543.50
S/. 601.50
Valor Neto de
Libro
S/. 15,000.00
S/. 10,500.00
S/. 7,350.00
S/. 5,145.00
S/. 3,601.50
S/. 3,000.00
Sanders LLC compr un nuevo equipo de empaquetado con una vida til es
de cinco aos. Calcule los gastos anuales de depreciacin a lo largo
Costo
Valor de Rescate
Vida util
30000
3000
5 aos
0
1
2
3
4
5
Cuota
Depreciacin
S/. 0
S/. 5,400
S/. 5,400
S/. 5,400
S/. 5,400
S/. 5,400
Periodo
1/N
0
1
2
3
4
5
0
0.2
0.2
0.2
0.2
0.2
0
0.4
0.4
0.4
0.4
0.4
Periodo
paquetado con una vida til estimada de cinco aos. El costo del equipo fue de $30,000 y el valor de
ales de depreciacin a lo largo de la vida de cinco aos del equipo con cada uno de los siguientes m
a) mtodo de lnea recta
e el gasto de depreciacin en el quinto ao a una cantidad que haga que el valor contable del equipo
valor de rescate estimado.)
Depreciacin
Acumulada
S/. 0
S/. 5,400
S/. 10,800
S/. 16,200
S/. 21,600
S/. 27,000
Valor Neto en
Libro
S/. 30,000
S/. 24,600
S/. 19,200
S/. 13,800
S/. 8,400
S/. 3,000
Cuota
Depreciacin
S/. 30,000.00
S/. 18,000.00
S/. 10,800.00
S/. 6,480.00
S/. 3,888.00
S/. 12,000.00
S/. 7,200.00
S/. 4,320.00
S/. 2,592.00
S/. 888.00
Valor Neto en
Libro
S/. 30,000.00
S/. 18,000.00
S/. 10,800.00
S/. 6,480.00
S/. 3,888.00
S/. 3,000.00
Costo
vida util
valor rescate
78000
12
8000
Periodo
0
1
2
3
4
5
6
7
8
9
10
11
12
Cuota
depresiacion
0
S/. 5,833.33
S/. 5,833.33
S/. 5,833.33
S/. 5,833.33
S/. 5,833.33
S/. 5,833.33
S/. 5,833.33
S/. 5,833.33
S/. 5,833.33
S/. 5,833.33
S/. 5,833.33
S/. 5,833.33
Depresiacion
Acumulada
0
S/. 5,833.33
S/. 11,666.67
S/. 17,500.00
S/. 23,333.33
S/. 29,166.67
S/. 35,000.00
S/. 40,833.33
S/. 46,666.67
S/. 52,500.00
S/. 58,333.33
S/. 64,166.67
S/. 70,000.00
Periodo
1/N
0
1
2
3
4
5
6
7
8
9
10
11
12
0
0.083
0.083
0.083
0.083
0.083
0.083
0.083
0.083
0.083
0.083
0.083
0.083
0
0.167
0.167
0.167
0.167
0.167
0.167
0.167
0.167
0.167
0.167
0.167
0.167
to de $78,000. La mquina tiene una vida til estimada de 12 aos y un valor de rescate de $8,000.
a) la cantidad de depreciacin anual calculada por el mtodo de lnea recta
de depreciacin para el tercer ao, calculada por el mtodo del doble saldo decreciente
Valor Neto en
Libros
S/. 78,000.00
S/. 72,166.67
S/. 66,333.33
S/. 60,500.00
S/. 54,666.67
S/. 48,833.33
S/. 43,000.00
S/. 37,166.67
S/. 31,333.33
S/. 25,500.00
S/. 19,666.67
S/. 13,833.33
S/. 8,000.00
Valor Neto
Inicial
S/. 0
S/. 78,000
S/. 65,000
S/. 54,167
S/. 45,139
S/. 37,616
S/. 31,346
S/. 26,122
S/. 21,768
S/. 18,140
S/. 15,117
S/. 12,597
S/. 10,498
Cuota
Depresiacion
S/. 0
S/. 13,000
S/. 10,833
S/. 9,028
S/. 7,523
S/. 6,269
S/. 5,224
S/. 4,354
S/. 3,628
S/. 3,023
S/. 2,519
S/. 2,100
S/. 1,750
Valor Neto en
Libros
S/. 78,000
S/. 65,000
S/. 54,167
S/. 45,139
S/. 37,616
S/. 31,346
S/. 26,122
S/. 21,768
S/. 18,140
S/. 15,117
S/. 12,597
S/. 10,498
S/. 8,748
ecreciente
Costo
Valor de Rescate
Vida Util
Produccin Esperada
Depreciacin Total
Cuota de Depreciacin
por unidad
Ao
0
1
2
3
4
5
Produccin
Anual
0
55000
55000
55000
55000
55000
85000
5000
4.5454545455 aos
250000 millas
80000
0.32
Cuota
Depreciacin
0
0.32
0.32
0.32
0.32
0.32
Depreciacin
anual
S/. 0.00
S/. 17,600.00
S/. 17,600.00
S/. 17,600.00
S/. 17,600.00
S/. 17,600.00
un costo neto estimado de $85,000 y se espera que d servicio por 250,000 millas, lo que dar por r
Calcule la cantidad de depreciacin permisible para el uso del camin a las 55,000 millas.
Depreciacin
Acumulada
S/. 0.00
S/. 17,600.00
S/. 35,200.00
S/. 52,800.00
S/. 70,400.00
S/. 88,000.00
Valor Neto en el
Libro
S/. 85,000.00
S/. 67,400.00
S/. 49,800.00
S/. 32,200.00
S/. 14,600.00
-S/. 3,000.00
Costo
Vida til
Valor Rescate
60000
10 aos
8000
Poduccion esperada
deperaciacion total
50000
52000
Produccin
Anual
0
5000
5000
5000
5000
5000
5000
5000
5000
5000
5000
1.04
Cuota
Depreciacin
0
1.04
1.04
1.04
1.04
1.04
1.04
1.04
1.04
1.04
1.04
on diesel, con un costo de $60,000, tenga una vida til de operacin de 50,000 horas. El valor de re
rimer ao de funcionamiento, el generador oper durante 5,000 horas. Determine la depreciacin p
Depreciacin
anual
S/. 0.00
S/. 5,200.00
S/. 5,200.00
S/. 5,200.00
S/. 5,200.00
S/. 5,200.00
S/. 5,200.00
S/. 5,200.00
S/. 5,200.00
S/. 5,200.00
S/. 5,200.00
Depreciacin
Acumulada
S/. 0.00
S/. 5,200.00
S/. 10,400.00
S/. 15,600.00
S/. 20,800.00
S/. 26,000.00
S/. 31,200.00
S/. 36,400.00
S/. 41,600.00
S/. 46,800.00
S/. 52,000.00
Valor Neto en
el Libro
S/. 60,000.00
S/. 54,800.00
S/. 49,600.00
S/. 44,400.00
S/. 39,200.00
S/. 34,000.00
S/. 28,800.00
S/. 23,600.00
S/. 18,400.00
S/. 13,200.00
S/. 8,000.00
Costo de compra
Valor de rescate
Vida til (millas)
Depreciacin acumulada al
inicio del ao
Millas recorridas durante el
ao
Vida util (aos)
Depreciacin total
Cuota de Depreciacin por
unidad
Ao
0
1
2
3
4
5
6
7
8
Ao
A
B
C
S/. 50,000.00
S/. 25,000.00
S/. 18,500.00
S/. 5,000.00
S/. 2,500.00
S/. 1,500.00
S/. 200,000.00 S/. 120,000.00 S/. 100,000.00
S/. 0.00
S/. 1,500.00
S/. 8,925.00
S/. 25,000.00
S/. 12,000.00
S/. 15,000.00
8
S/. 45,000.00
0.225
10 6.6666666667
S/. 22,500.00
S/. 17,000.00
0.1875
0.17
Produccin
Anual
0
S/. 25,000.00
S/. 25,000.00
S/. 25,000.00
S/. 25,000.00
S/. 25,000.00
S/. 25,000.00
S/. 25,000.00
S/. 25,000.00
Cuota
Depreciacin
0
0.225
0.225
0.225
0.225
0.225
0.225
0.225
0.225
Depreciacin
anual
S/. 0.00
S/. 5,625.00
S/. 5,625.00
S/. 5,625.00
S/. 5,625.00
S/. 5,625.00
S/. 5,625.00
S/. 5,625.00
S/. 5,625.00
Produccin
Anual
Cuota
Depreciacin
Depreciacin
anual
0
1
2
3
4
5
6
7
8
9
10
Ao
0
1
2
3
4
5
6
7
Ao
0
1
2
3
4
5
6
7
8
9
10
0
0.1875
0.1875
0.1875
0.1875
0.1875
0.1875
0.1875
0.1875
0.1875
0.1875
S/. 0.00
S/. 2,250.00
S/. 2,250.00
S/. 2,250.00
S/. 2,250.00
S/. 2,250.00
S/. 2,250.00
S/. 2,250.00
S/. 2,250.00
S/. 2,250.00
S/. 2,250.00
Produccin
Anual
0
S/. 15,000.00
S/. 15,000.00
S/. 15,000.00
S/. 15,000.00
S/. 15,000.00
S/. 15,000.00
S/. 15,000.00
Cuota
Depreciacin
0
0.17
0.17
0.17
0.17
0.17
0.17
0.17
Depreciacin
anual
S/. 0.00
S/. 2,550.00
S/. 2,550.00
S/. 2,550.00
S/. 2,550.00
S/. 2,550.00
S/. 2,550.00
S/. 2,550.00
Produccin
Anual
0
S/. 20,000.00
S/. 20,000.00
S/. 20,000.00
S/. 20,000.00
S/. 20,000.00
S/. 20,000.00
S/. 20,000.00
S/. 20,000.00
S/. 20,000.00
S/. 20,000.00
Cuota
Depreciacin
0
0.1605
0.1605
0.1605
0.1605
0.1605
0.1605
0.1605
0.1605
0.1605
0.1605
Depreciacin
anual
S/. 0.00
S/. 3,210.00
S/. 3,210.00
S/. 3,210.00
S/. 3,210.00
S/. 3,210.00
S/. 3,210.00
S/. 3,210.00
S/. 3,210.00
S/. 3,210.00
S/. 3,210.00
S/.
S/.
S/.
S/.
S/.
S/.
S/.
S/.
S/.
S/.
0
12,000.00
12,000.00
12,000.00
12,000.00
12,000.00
12,000.00
12,000.00
12,000.00
12,000.00
12,000.00
o camiones que destina principalmente a su negocio de vertederos. El historial contable de la compaa indica l
Determine la cantidad de depreciacin de cada camin durante el ao.
D
S/. 35,600.00
S/. 3,500.00
S/. 200,000.00
S/. 24,075.00
S/. 20,000.00
10
S/. 32,100.00
0.1605
Depreciacin
Acumulada
S/. 0.00
S/. 5,625.00
S/. 11,250.00
S/. 16,875.00
S/. 22,500.00
S/. 28,125.00
S/. 33,750.00
S/. 39,375.00
S/. 45,000.00
Valor Neto en
el Libro
S/. 50,000.00
S/. 44,375.00
S/. 38,750.00
S/. 33,125.00
S/. 27,500.00
S/. 21,875.00
S/. 16,250.00
S/. 10,625.00
S/. 5,000.00
Depreciacin
Acumulada
Valor Neto en
el Libro
S/. 0.00
S/. 2,250.00
S/. 4,500.00
S/. 6,750.00
S/. 9,000.00
S/. 11,250.00
S/. 13,500.00
S/. 15,750.00
S/. 18,000.00
S/. 20,250.00
S/. 22,500.00
S/. 25,000.00
S/. 22,750.00
S/. 20,500.00
S/. 18,250.00
S/. 16,000.00
S/. 13,750.00
S/. 11,500.00
S/. 9,250.00
S/. 7,000.00
S/. 4,750.00
S/. 2,500.00
Depreciacin
Acumulada
S/. 0.00
S/. 2,550.00
S/. 5,100.00
S/. 7,650.00
S/. 10,200.00
S/. 12,750.00
S/. 15,300.00
S/. 17,850.00
Valor Neto en
el Libro
S/. 18,500.00
S/. 15,950.00
S/. 13,400.00
S/. 10,850.00
S/. 8,300.00
S/. 5,750.00
S/. 3,200.00
S/. 650.00
Depreciacin
Acumulada
S/. 0.00
S/. 3,210.00
S/. 6,420.00
S/. 9,630.00
S/. 12,840.00
S/. 16,050.00
S/. 19,260.00
S/. 22,470.00
S/. 25,680.00
S/. 28,890.00
S/. 32,100.00
Valor Neto en
el Libro
S/. 35,600.00
S/. 32,390.00
S/. 29,180.00
S/. 25,970.00
S/. 22,760.00
S/. 19,550.00
S/. 16,340.00
S/. 13,130.00
S/. 9,920.00
S/. 6,710.00
S/. 3,500.00
Costo
Vida util
Valor de rescate
0
1
2
3
4
5
6
7
8
9
10
11
12
1/N
0
0.083
0.083
0.083
0.083
0.083
0.083
0.083
0.083
0.083
0.083
0.083
0.083
0
0.167
0.167
0.167
0.167
0.167
0.167
0.167
0.167
0.167
0.167
0.167
0.167
S/. 0.00
S/. 45,000.00
S/. 37,500.00
S/. 31,250.00
S/. 26,041.67
S/. 21,701.39
S/. 18,084.49
S/. 15,070.41
S/. 12,558.67
S/. 10,465.56
S/. 8,721.30
S/. 7,267.75
S/. 6,056.46
DSD
Cuota
Valor Neto de
Depreciacin
Libro
S/. 0.00
S/. 45,000.00
S/. 7,500.00
S/. 37,500.00
S/. 6,250.00
S/. 31,250.00
S/. 5,208.33
S/. 26,041.67
S/. 4,340.28
S/. 21,701.39
S/. 3,616.90
S/. 18,084.49
S/. 3,014.08
S/. 15,070.41
S/. 2,511.73
S/. 12,558.67
S/. 2,093.11
S/. 10,465.56
S/. 1,744.26
S/. 8,721.30
S/. 1,453.55
S/. 7,267.75
S/. 1,211.29
S/. 6,056.46
S/. 1,009.41
S/. 5,047.05
Costo
Valor de rescate
Vida contable
Periodo
0
1
2
Costo
Vida util
Valor de rescate
Periodo
0
1
2
3
4
5
6
7
8
25000
2000
5 aos
200000 millas
Produccion
anual
0
22000
25000
800000
50
100000
Cuota de
Depreciacin
0
S/. 14,000.00
S/. 14,000.00
S/. 14,000.00
S/. 14,000.00
S/. 14,000.00
S/. 14,000.00
S/. 14,000.00
S/. 14,000.00
Cuota de
Asignacin de
Depreciacin
0
0.115
0.115
Depreciacin
Anual
S/. 0.00
S/. 2,530.00
S/. 2,875.00
aos
Depreciacin
acumulada
0
S/. 14,000.00
S/. 28,000.00
S/. 42,000.00
S/. 56,000.00
S/. 70,000.00
S/. 84,000.00
S/. 98,000.00
S/. 112,000.00
Valor Neto en
Libros
S/. 800,000.00
S/. 786,000.00
S/. 772,000.00
S/. 758,000.00
S/. 744,000.00
S/. 730,000.00
S/. 716,000.00
S/. 702,000.00
S/. 688,000.00
9
10
11
12
13
14
15
16
17
18
19
20
21
22
23
24
25
26
27
28
29
30
31
32
33
34
35
36
37
38
39
40
41
42
43
44
45
46
47
48
49
50
S/.
S/.
S/.
S/.
S/.
S/.
S/.
S/.
S/.
S/.
S/.
S/.
S/.
S/.
S/.
S/.
S/.
S/.
S/.
S/.
S/.
S/.
S/.
S/.
S/.
S/.
S/.
S/.
S/.
S/.
S/.
S/.
S/.
S/.
S/.
S/.
S/.
S/.
S/.
S/.
S/.
S/.
14,000.00
14,000.00
14,000.00
14,000.00
14,000.00
14,000.00
14,000.00
14,000.00
14,000.00
14,000.00
14,000.00
14,000.00
14,000.00
14,000.00
14,000.00
14,000.00
14,000.00
14,000.00
14,000.00
14,000.00
14,000.00
14,000.00
14,000.00
14,000.00
14,000.00
14,000.00
14,000.00
14,000.00
14,000.00
14,000.00
14,000.00
14,000.00
14,000.00
14,000.00
14,000.00
14,000.00
14,000.00
14,000.00
14,000.00
14,000.00
14,000.00
14,000.00
S/.
S/.
S/.
S/.
S/.
S/.
S/.
S/.
S/.
S/.
S/.
S/.
S/.
S/.
S/.
S/.
S/.
S/.
S/.
S/.
S/.
S/.
S/.
S/.
S/.
S/.
S/.
S/.
S/.
S/.
S/.
S/.
S/.
S/.
S/.
S/.
S/.
S/.
S/.
S/.
S/.
S/.
126,000.00
140,000.00
154,000.00
168,000.00
182,000.00
196,000.00
210,000.00
224,000.00
238,000.00
252,000.00
266,000.00
280,000.00
294,000.00
308,000.00
322,000.00
336,000.00
350,000.00
364,000.00
378,000.00
392,000.00
406,000.00
420,000.00
434,000.00
448,000.00
462,000.00
476,000.00
490,000.00
504,000.00
518,000.00
532,000.00
546,000.00
560,000.00
574,000.00
588,000.00
602,000.00
616,000.00
630,000.00
644,000.00
658,000.00
672,000.00
686,000.00
700,000.00
S/.
S/.
S/.
S/.
S/.
S/.
S/.
S/.
S/.
S/.
S/.
S/.
S/.
S/.
S/.
S/.
S/.
S/.
S/.
S/.
S/.
S/.
S/.
S/.
S/.
S/.
S/.
S/.
S/.
S/.
S/.
S/.
S/.
S/.
S/.
S/.
S/.
S/.
S/.
S/.
S/.
S/.
674,000.00
660,000.00
646,000.00
632,000.00
618,000.00
604,000.00
590,000.00
576,000.00
562,000.00
548,000.00
534,000.00
520,000.00
506,000.00
492,000.00
478,000.00
464,000.00
450,000.00
436,000.00
422,000.00
408,000.00
394,000.00
380,000.00
366,000.00
352,000.00
338,000.00
324,000.00
310,000.00
296,000.00
282,000.00
268,000.00
254,000.00
240,000.00
226,000.00
212,000.00
198,000.00
184,000.00
170,000.00
156,000.00
142,000.00
128,000.00
114,000.00
100,000.00
de produccin. El uso del camin fue de 22,000 millas y 25,000 millas durante los primeros dos ao
respectivamente.
depreciacin contable para cada activo en los dos primeros aos.
por el mtodo DSD y despus por un cambio al mtodo LR durante el resto de su vida, cundo debe
ocurrir el cambio?
45000
12 aos
3000
Cuota
Depreciacin
Valor Neto de
Libro
Cuota
Depreciacin
S/. 0.00
S/. 7,500.00
S/. 6,250.00
S/. 5,208.33
S/. 4,340.28
S/. 3,616.90
S/. 3,014.08
S/. 2,511.73
S/. 2,093.11
S/. 1,744.26
S/. 1,453.55
S/. 1,211.29
S/. 1,009.41
S/. 45,000.00 0
S/. 0.00
S/. 37,500.00 12
S/. 7,500.00
S/. 31,250.00 11 S/. 3,409.09 S/. 6,250.00
S/. 26,041.67 10 S/. 3,125.00 S/. 5,208.33
S/. 21,701.39 9 S/. 2,893.52 S/. 4,340.28
S/. 18,084.49 8 S/. 2,712.67 S/. 3,616.90
S/. 15,070.41 7 S/. 2,583.50 S/. 3,014.08
S/. 12,558.67 6 S/. 2,511.73 S/. 2,511.73
S/. 10,465.56 5 S/. 2,511.73 S/. 2,093.11
S/. 8,721.30 4
### S/. 1,866.39
S/. 7,267.75 3 S/. 2,511.73 S/. 1,866.39
S/. 6,056.46 2 S/. 2,511.73 S/. 1,866.39
S/. 5,047.05 1 S/. 2,511.73 S/. 1,866.39
Valor Neto de
Libro
S/. 45,000
S/. 37,500
S/. 31,250
S/. 26,042
S/. 21,701
S/. 18,084
S/. 15,070
S/. 12,559
S/. 10,466
S/. 8,599
S/. 6,733
S/. 4,866
S/. 3,000
LINEA RECTA
Cuota
Valor Neto de
Depreciacin
Libro
S/. 0.00
S/. 45,000.00
S/. 7,500.00
S/. 37,500.00
S/. 6,250.00
S/. 31,250.00
S/. 5,208.33
S/. 26,041.67
S/. 4,340.28
S/. 21,701.39
S/. 3,616.90
S/. 18,084.49
S/. 3,014.08
S/. 15,070.41
S/. 2,511.73
S/. 12,558.67
S/. 2,093.11
S/. 10,465.56
S/. 1,866.39
S/. 8,599.17
S/. 1,866.39
S/. 6,732.78
S/. 1,866.39
S/. 4,866.39
S/. 1,866.39
S/. 3,000.00
Depreciacin
Acumulada
S/. 0.00
S/. 2,530.00
S/. 5,405.00
Valor Neto en
el Libro
S/. 25,000.00
S/. 22,470.00
S/. 19,595.00
b) un
cd) doble saldo decreciente (s
Costo
Vida til
Valor rescate
Unidades de produccion
135000
10 aos
12000
250000
Depreciacion total
unidades por ao
Costo por unidad
123000
23450
0.492
Depreciacin
anual
S/. 0.00
S/. 12,300.00
S/. 12,300.00
S/. 12,300.00
S/. 12,300.00
S/. 12,300.00
S/. 12,300.00
S/. 12,300.00
S/. 12,300.00
S/. 12,300.00
S/. 12,300.00
Depreciacin
Acumulada
S/. 0.00
S/. 12,300.00
S/. 24,600.00
S/. 36,900.00
S/. 49,200.00
S/. 61,500.00
S/. 73,800.00
S/. 86,100.00
S/. 98,400.00
S/. 110,700.00
S/. 123,000.00
Ao
Produccin
Anual
Cuota
Depreciacin
0
1
2
3
4
0
23450
23450
23450
23450
0
0.492
0.492
0.492
0.492
Periodo
0
1
2
3
4
5
6
7
8
9
10
5
6
7
8
9
10
23450
23450
23450
23450
23450
23450
0.492
0.492
0.492
0.492
0.492
0.492
Periodo
1/N
0
1
2
3
4
5
6
7
8
9
10
0
0.1
0.1
0.1
0.1
0.1
0.1
0.1
0.1
0.1
0.1
0
0.2
0.2
0.2
0.2
0.2
0.2
0.2
0.2
0.2
0.2
una mquina de estampado por $135,000. Se espera que la mquina tenga una vida til de 10 ao
unidades y un nmero de horas de trabajo de 30,000. Durante 2007, Davis utiliz la mquina de es
A partir de la informacin dada, calcule el gasto de depreciacin contable para 2007 de acuerdo co
de los siguientes mtodos:
a) lnea recta
b) unidades de produccin
saldo decreciente (sin conversin a la depreciacin en lnea recta)
0.492
Valor Neto en el
Libro
S/. 135,000.00
S/. 122,700.00
S/. 110,400.00
S/. 98,100.00
S/. 85,800.00
S/. 73,500.00
S/. 61,200.00
S/. 48,900.00
S/. 36,600.00
S/. 24,300.00
S/. 12,000.00
Depreciacin
anual
Depreciacin
Acumulada
Valor Neto en el
Libro
S/. 0
S/. 11,537
S/. 11,537
S/. 11,537
S/. 11,537
S/. 0
S/. 11,537
S/. 23,075
S/. 34,612
S/. 46,150
S/. 135,000
S/. 123,463
S/. 100,388
S/. 65,776
S/. 19,626
S/.
S/.
S/.
S/.
S/.
S/.
11,537
11,537
11,537
11,537
11,537
11,537
S/. 57,687
S/. 69,224
S/. 80,762
S/. 92,299
S/. 103,837
S/. 115,374
-S/. 38,061
-S/. 107,285
-S/. 188,047
-S/. 280,346
-S/. 384,183
-S/. 499,557
Valor Neto
Inicial
Cuota
Depresiacion
Valor Neto en
Libros
S/. 0
S/. 135,000
S/. 108,000
S/. 86,400
S/. 69,120
S/. 55,296
S/. 44,237
S/. 35,389
S/. 28,312
S/. 22,649
S/. 18,119
S/. 0
S/. 27,000
S/. 21,600
S/. 17,280
S/. 13,824
S/. 11,059
S/. 8,847
S/. 7,078
S/. 5,662
S/. 4,530
S/. 3,624
S/. 135,000
S/. 108,000
S/. 86,400
S/. 69,120
S/. 55,296
S/. 44,237
S/. 35,389
S/. 28,312
S/. 22,649
S/. 18,119
S/. 14,496