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Metodos de Depreciacion en Excel
Metodos de Depreciacion en Excel
Item
BIENES
4
5
6
7
EY
%
25%
20%
20%
25%
10%
10%
3%
DEPRECIA
Bien a Depreciar (item)
Descripcin:
Fecha de Adquisicin
Inicio de la depreciacion
Valor de Activo
Valor de Desecho
Depreciacin
Vida Util
Seleccione de la lista
7
Inmuebles.
4/10/2009
4/1/2009
30,000.00
1,000.00
Valor Residual
3.00%
33
ANUAL
AOS
.
Depreciacin Anual
( costo-valor de desecho )
aos de vida util
PERIODO
9 Meses
1
2
3
4
5
6
7
8
9
10
11
12
13
14
15
16
17
18
19
20
21
22
23
24
25
26
27
28
29
30
31
32
ULTIMO PERIODO
3 Meses
EPRECIACION LINEAL
DEPRECIACION
TASA %
2.25%
3.00%
3.00%
3.00%
3.00%
3.00%
3.00%
3.00%
3.00%
3.00%
3.00%
3.00%
3.00%
3.00%
3.00%
3.00%
3.00%
3.00%
3.00%
3.00%
3.00%
3.00%
3.00%
3.00%
3.00%
3.00%
3.00%
3.00%
3.00%
3.00%
3.00%
3.00%
PERIODO
652.50
ACUMULADA
652.50
870.00
870.00
870.00
870.00
870.00
870.00
870.00
870.00
870.00
870.00
870.00
870.00
870.00
870.00
870.00
870.00
870.00
870.00
870.00
870.00
870.00
870.00
870.00
870.00
870.00
870.00
870.00
870.00
870.00
870.00
870.00
1,522.50
2,392.50
3,262.50
4,132.50
5,002.50
5,872.50
6,742.50
7,612.50
8,482.50
9,352.50
10,222.50
11,092.50
11,962.50
12,832.50
13,702.50
14,572.50
15,442.50
16,312.50
17,182.50
18,052.50
18,922.50
19,792.50
20,662.50
21,532.50
22,402.50
23,272.50
24,142.50
25,012.50
25,882.50
26,752.50
27,622.50
VALOR EN LIBROS
29,347.50
28,477.50
27,607.50
26,737.50
25,867.50
24,997.50
24,127.50
23,257.50
22,387.50
21,517.50
20,647.50
19,777.50
18,907.50
18,037.50
17,167.50
16,297.50
15,427.50
14,557.50
13,687.50
12,817.50
11,947.50
11,077.50
10,207.50
9,337.50
8,467.50
7,597.50
6,727.50
5,857.50
4,987.50
4,117.50
3,247.50
2,377.50
Es
de
Y
en
29,000.00
3.00%
870.00
28,492.50
1,507.50
29,000.00
0.75%
217.50
28,710.00
1,290.00
DEPRECIA
Bien a Depreciar (item)
Descripcin:
Fecha de Adquisicin
Inicio de la depreciacion
Valor de Activo
Valor de Desecho
Seleccione de la lista
Valor Residual
PERIODO
11 Meses
1
2
3
edes de pesca.
DEPRECIACION
UNITARIA
DEPRECIACION
X PERIODO
DEPRECIACION
ACUMULADA
25,200.00
0.3999
10,078.59
10,078.59
390,000.00
360,000.00
400,000.00
0.3999
0.3999
0.3999
-
155,978.11
143,979.79
159,977.55
-
166,056.69
310,036.49
470,014.03
-
250,000.00
0.3999
99,985.97
570,000.00
DUCIDAS
DEPRECIACION LINEAL
TASA %
PERIODO
569,921.41
22.92%
130,625.00
403,943.31
259,963.51
99,985.97
25.00%
25.00%
25.00%
142,500.00
142,500.00
142,500.00
DIFERENCIA
TEMPORAL
-120,546.41
13,478.11
1,479.79
17,477.55
-
10,000.00
2.08%
11,875.00
88,110.97
DEPRECIA
Bien a Depreciar (item)
Seleccione de la lista
Descripcin:
Fecha de Adquisicin
Inicio de la depreciacion
Valor de Activo
Valor de Desecho
PERIODO
FACTOR
11 Meses
Vida Util Estimada
10
2
Denominador de Factor
55
3
4
5
METODO DE DEPRECIACION TRIBUTARIO VALIDO
Depreciacin
10.00%
6
Vida Util
10
7
8
9
*Recuerde que las celdas pintadas de amarilla y gri
10
solo deben de modificarse
2/
9/
8/
7/
6/
1/
4/
3/
2/
1/
11
55
55
55
55
11
55
55
55
55
1 Meses
1/ 55
30,000.00
30,000.00
30,000.00
30,000.00
30,000.00
30,000.00
30,000.00
30,000.00
30,000.00
30,000.00
-
IMPORTE A
DEPRECIAR
5,454.55
4,909.09
4,363.64
3,818.18
3,272.73
2,727.27
2,181.82
1,636.36
1,090.91
545.45
-
Proporcion
en Meses
11
1
1
1
1
1
1
1
1
1
Depreciacion
5,000.00
454.55
409.09
363.64
318.18
272.73
227.27
181.82
136.36
90.91
-
Proporcion
en meses
11
11
11
11
11
11
11
11
11
30,000.00
545.4545455
45.45
4,500.00
4,000.00
3,500.00
3,000.00
2,500.00
2,000.00
1,500.00
1,000.00
500.00
DEPRECIACI
ON X
DEPRECIACION
PERIODO
ACUMULADA
5,000.00
4,954.55
4,409.09
3,863.64
3,318.18
2,772.73
2,227.27
1,681.82
1,136.36
590.91
-
5,000.00
9,954.55
14,363.64
18,227.27
21,545.45
24,318.18
26,545.45
28,227.27
29,363.64
29,954.55
-
VALOR EL
LIBROS
25,000.00
20,045.45
15,636.36
11,772.73
8,454.55
5,681.82
3,454.55
1,772.73
636.36
45.45
-
DEPRECIACION LINEAL
TASA %
9.17%
10.00%
10.00%
10.00%
10.00%
10.00%
10.00%
10.00%
10.00%
10.00%
PERIODO
2,750.00
3,000.00
3,000.00
3,000.00
3,000.00
3,000.00
3,000.00
3,000.00
3,000.00
3,000.00
-
45.45
30,000.00
0.83%
250.00
DIFERENCI
A
TEMPORAL
2,250.00
1,954.55
1,409.09
863.64
318.18
-227.27
-772.73
-1,318.18
-1,863.64
-2,409.09
-
-204.55
DEPRECIACION
Seleccione de la lista
###
40,000.00
10
20.00%
AOS
6 Meses
1
2
3
4
5
6
7
8
9
6 Meses
DOBLE TASA
DEPRECIACION
X PERIODO
DEPRECIACION
ACUMULADA
580,000.00
10.00%
58,000.00
58,000.00
562,000.00
449,600.00
359,680.00
287,744.00
230,195.20
184,156.16
147,324.93
117,859.94
94,287.95
20.00%
20.00%
20.00%
20.00%
20.00%
20.00%
20.00%
20.00%
20.00%
112,400.00
89,920.00
71,936.00
57,548.80
46,039.04
36,831.23
29,464.99
23,571.99
18,857.59
170,400.00
260,320.00
332,256.00
389,804.80
435,843.84
472,675.07
502,140.06
525,712.05
544,569.64
-
75,430.36
35,430.36
580,000.00
NTE
0.00
DEPRECIACION LINEAL
TASA %
PERIODO
522,000.00
5.00%
29,000.00
449,600.00
359,680.00
287,744.00
230,195.20
184,156.16
147,324.93
117,859.94
94,287.95
75,430.36
10.00%
10.00%
10.00%
10.00%
10.00%
10.00%
10.00%
10.00%
10.00%
58,000.00
58,000.00
58,000.00
58,000.00
58,000.00
58,000.00
58,000.00
58,000.00
58,000.00
DIFERENCIA
TEMPORAL
29,000.00
54,400.00
31,920.00
13,936.00
-451.20
-11,960.96
-21,168.77
-28,535.01
-34,428.01
-39,142.41
-
40,000.00
5.00%
29,000.00
6,430.36
COSTO
VALOR RESIDUAL
VIDA UTIL
150,000.00
20,000.00
CUADRO COMPARATIV
10
ALGUNOS METODOS
PERIODO
LINEAL
S/. 13,000.00
SALDO FIJO.
27,300.00