Se compra una mquina en $ 250,000.

00 y se calcula que su vida til ser de

10 aos. Si se calcula que tendr un valor de desecho de $ 20,000.00,
encuentre la depreciacin anual con su respectiva tabla de depreciacin.
DATOS
P= $250,000.
00
VS $20,000.0
= 0
n= 10 Aos
SOLUCION:
CD=

PVS
n

CD=

250,00020000
10

(Depreciacin anual)

CD=$ 23,000.00
Calculo de valor en libros:
VL (0) = 250,000
VL (1) = 250,000 - 23,000 = $227,000
VL (2) = 227,000 - 23,000 = $204,000
VL (3) =204,000 23,000 = $181,000
VL (4) = 181,000 23,000 = $158,000
VL (5) = 158,000 23,000 = $135,000
VL (6) = 135,000 -23,000 = $112000
VL (7) = 112000 23,000 = $89,000
VL (8) = 89,000 23,000 = $66,000
VL (9) = 66,000- 23,000

= $43,000

VL (10)= 43,000 23,000 = $20,000

TABLA DE DEPRECIACIN

AO

DEPREC. ANUAL

VALOR EN LIBROS

23,000.00

250,000.00

23,000.00

227,000

23,000.00

204,000

23,000.00

181,000

23,000.00

158,000

23,000.00

135,000

23,000.00

112,000

23,000.00

89,000

23,000.00

66,000

23,000.00

43,000

10

23,000.00

20,000