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# Valor Vida til en Depreciacin

## Valor de compra residual aos anual

Maquina

ao 1 ao 2 ao 3 ao 4 ao 5
Toneladas 16 16 16 16 16
vendidas

## Costo de venta \$1,000,000 \$1,000,000 \$1,000,000 \$1,000,000 \$1,000,000

Ao 1 Ao 2 Ao 3 Ao 4
( + ) Ingresos por venta \$22,400,000 \$23,072,000 \$23,764,160 \$24,477,085
( - )Costo de venta \$16,000,000 \$16,480,000 \$16,974,400 \$17,483,632
( - ) Depreciacin
( - ) Valor libro
( = ) Utilidad antes de impuesto \$6,400,000 \$6,592,000 \$6,789,760 \$6,993,453
( - ) Impuesto ( 24 %) \$1,536,000 \$1,582,080 \$1,629,542 \$1,678,429
( = ) Utilidad despues de impuesto \$4,864,000 \$5,009,920 \$5,160,218 \$5,315,024
( + ) Valor libro
( + ) Depreciacin
( - ) Inversin inicial
( = ) Flujo Neto \$4,864,000 \$5,009,920 \$5,160,218 \$5,315,024

VAN \$ 33,482,529.31
ao 6 ao 7 ao 8 ao 9 ao 10
16 16 16 16 16

## \$1,000,000 \$1,000,000 \$1,000,000 \$1,000,000 \$1,000,000

Ao 5 Ao 6 Ao 7 Ao 8 Ao 9 Ao 10
\$25,211,397 \$25,967,739 \$26,746,771 \$27,549,175 \$28,375,650 \$29,226,919
\$18,008,141 \$18,548,385 \$19,104,837 \$19,677,982 \$20,268,321 \$20,876,371

## \$7,203,256 \$7,419,354 \$7,641,935 \$7,871,193 \$8,107,329 \$8,350,548

\$1,728,782 \$1,780,645 \$1,834,064 \$1,889,086 \$1,945,759 \$2,004,132
\$5,474,475 \$5,638,709 \$5,807,870 \$5,982,106 \$6,161,570 \$6,346,417

## \$5,474,475 \$5,638,709 \$5,807,870 \$5,982,106 \$6,161,570 \$6,346,417

Vida til en Depreciacin
Valor de compra Valor residual aos anual
Maquina \$65,000,000 \$20,000,000 15 \$3,000,000

ao 1 ao 2 ao 3 ao 4
vendidas
Precio de
venta por \$2,000,000 \$2,000,000 \$2,000,000 \$2,000,000

Costo de
venta por \$800,000 \$800,000 \$800,000 \$800,000

Ao 0 Ao 1 Ao 2
( + ) Ingresos por venta \$38,000,000 \$39,140,000
( - )Costo de venta \$-15,200,000 \$-15,656,000
( - ) Depreciacin \$-3,000,000 \$-3,000,000
( - ) Valor libro
( = ) Utilidad antes de impuesto \$19,800,000 \$20,484,000
( - ) Impuesto ( 24 %) \$4,752,000 \$4,916,160
( = ) Utilidad despues de impuesto \$15,048,000 \$15,567,840
( + ) Valor libro
( + ) Depreciacin \$3,000,000 \$3,000,000
( - ) Inversin inicial -\$ 65,000,000.00
( = ) Flujo Neto -\$ 65,000,000.00 \$15,048,000 \$15,567,840
-\$65,000,000 -\$49,952,000 -\$34,384,160

VAN \$ 29,252,962.08
TIR 20.296903%
PRI 34 Se recupera en los primeros 34 das del ao 5
Tabla de depreciaciones

Ao 1 Ao 2 Ao 3 Ao 4 Ao 5
Vehculo \$3,000,000 \$3,000,000 \$3,000,000 \$3,000,000 \$3,000,000

ao 5 ao 6 ao 7 ao 8 ao 9 ao 10
19 19 19 19 19 19

## \$800,000 \$800,000 \$800,000 \$800,000 \$800,000 \$800,000

Ao 3 Ao 4 Ao 5 Ao 6 Ao 7 Ao 8 Ao 9
\$40,314,200 \$41,523,626 \$42,769,335 \$44,052,415 \$45,373,987 \$46,735,207 \$48,137,263
\$-16,125,680 \$-16,609,450 \$-17,107,734 \$-17,620,966 \$-18,149,595 \$-18,694,083 \$-19,254,905
\$-3,000,000 \$-3,000,000 \$-3,000,000 \$-3,000,000 \$-3,000,000 \$-3,000,000 \$-3,000,000

## \$21,188,520 \$21,914,176 \$22,661,601 \$23,431,449 \$24,224,392 \$25,041,124 \$25,882,358

\$5,085,245 \$5,259,402 \$5,438,784 \$5,623,548 \$5,813,854 \$6,009,870 \$6,211,766
\$16,103,275 \$16,654,773 \$17,222,817 \$17,807,901 \$18,410,538 \$19,031,254 \$19,670,592

## \$16,103,275 \$16,654,773 \$17,222,817 \$17,807,901 \$18,410,538 \$19,031,254 \$19,670,592

-\$18,280,885 -\$1,626,111 \$15,596,705 \$33,404,606 \$51,815,145 \$70,846,399 \$90,516,991
Ao 6 Ao 7 Ao 8 Ao 9 Ao 10 Ao 11 Ao 12 Ao 13
\$3,000,000 \$3,000,000 \$3,000,000 \$3,000,000 \$3,000,000 \$3,000,000 \$3,000,000 \$3,000,000
\$30,000,000
\$35,000,000

Ao 10
\$49,581,381
\$-19,832,552
\$-3,000,000
-\$35,000,000
\$-8,251,171
\$0
\$-8,251,171
\$35,000,000
\$3,000,000

\$-8,251,171
\$82,265,820
Ao 14 Ao 15
\$3,000,000 \$3,000,000
\$45,000,000
\$20,000,000
Vida til en Depreciacin
Valor de compra Valor residual aos anual
Maquina \$32,500,000 \$20,000,000 15 \$833,333

ao 1 ao 2 ao 3 ao 4
vendidas
Precio de
venta por \$2,000,000 \$2,000,000 \$2,000,000 \$2,000,000

Costo de
venta por \$800,000 \$800,000 \$800,000 \$800,000

Ao 0 Ao 1 Ao 2
( + ) Ingresos por venta \$38,000,000 \$38,000,000
( - )Costo de venta \$-15,200,000 \$-15,200,000
( - ) intereses prstamo \$-3,250,000 \$-3,046,077
( - ) Depreciacin \$-833,333 \$-833,333
( - ) Valor libro
( = ) Utilidad antes de impuesto \$18,716,667 \$18,920,590
( - ) Impuesto ( 24 %) \$4,492,000
( = ) Utilidad despues de impuesto
( + ) Valor libro
( + ) Depreciacin
( - ) Amortizacin de crdito
( + ) Prstamo
( - ) Inversin inicial
( = ) Flujo Neto
Tabla de depreciaciones

Ao 1 Ao 2 Ao 3 Ao 4 Ao 5
Maquina \$833,333 \$833,333 \$833,333 \$833,333 \$833,333

ao 5 ao 6 ao 7 ao 8 ao 9 ao 10
19 19 19 19 19 19

## \$800,000 \$800,000 \$800,000 \$800,000 \$800,000 \$800,000

Ao 3 Ao 4 Ao 5 Ao 6 Ao 7 Ao 8 Ao 9
\$38,000,000 \$38,000,000 \$38,000,000 \$38,000,000 \$38,000,000 \$38,000,000 \$38,000,000
\$-15,200,000 \$-15,200,000 \$-15,200,000 \$-15,200,000 \$-15,200,000 \$-15,200,000 \$-15,200,000
\$-2,821,763 \$-2,575,016 \$-2,303,596 \$-2,005,033 \$-1,676,613 \$-1,315,352 \$-917,965
\$-833,333 \$-833,333 \$-833,333 \$-833,333 \$-833,333 \$-833,333 \$-833,333

## \$19,144,904 \$19,391,651 \$19,663,071 \$19,961,634 \$20,290,054 \$20,651,315 \$21,048,702

Ao 6 Ao 7 Ao 8 Ao 9 Ao 10 Ao 11 Ao 12
\$833,333 \$833,333 \$833,333 \$833,333 \$833,333 \$833,333 \$833,333
\$8,333,330
\$24,166,670

prestamo
32500000 a 10
aos 10%
anual
Ao 10
\$38,000,000
\$-15,200,000 Valor cuota Inters Amort. Deuda
\$-480,839 Ao 1 \$ 5,289,225.33 \$ 3,250,000.00 \$ 2,039,225.33
\$-833,333 Ao 2 \$ 5,289,225.33 \$ 3,046,077.47 \$ 2,243,147.87
\$-24,166,670 Ao 3 \$ 5,289,225.33 \$ 2,821,762.68 \$ 2,467,462.65
\$-2,680,842 Ao 4 \$ 5,289,225.33 \$ 2,575,016.41 \$ 2,714,208.92
Ao 5 \$ 5,289,225.33 \$ 2,303,595.52 \$ 2,985,629.81
Ao 6 \$ 5,289,225.33 \$ 2,005,032.54 \$ 3,284,192.79
Ao 7 \$ 5,289,225.33 \$ 1,676,613.26 \$ 3,612,612.07
Ao 8 \$ 5,289,225.33 \$ 1,315,352.06 \$ 3,973,873.28
Ao 9 \$ 5,289,225.33 \$ 917,964.73 \$ 4,371,260.61
Ao 10 \$ 5,289,225.33 \$ 480,838.67 \$ 4,808,386.67
\$ 52,892,253.34
Ao 13 Ao 14 Ao 15
\$833,333 \$833,333 \$833,333
\$12,499,995
\$20,000,005

Saldo insoluto
\$ 30,460,774.67
\$ 28,217,626.80
\$ 25,750,164.15
\$ 23,035,955.23
\$ 20,050,325.42
\$ 16,766,132.62
\$ 13,153,520.55
\$ 9,179,647.27
\$ 4,808,386.67
\$ 0.00