30-Jun

1) valor tasacin 97,500,000 PLANTA INDUSTRIAL

2)Depreciacin metdo aos (8 aos) 120,000,000
Vida util remanente (3) 26,964,000
3) valor residual 10,000,000 146,964,000 41,448,297
105,515,703
31-Dec
Nueva tasacin 70,000,000
1) calcular montos revaluos
2) depreciaciones
3) contabilizacin

1)
Cal. Dep 12000000 - 35750000 - 10000000 = 4,640,625
8 aos (16 semestres)

2)
Cal. Revalo 97,500,000
valor libro -79,609,375
mayor valor 17,890,625

3) planta industrial
clculo del factor de reexpresin 17,890,625 = 0.2247 dep acum
79,609,375

4) Clculo del revalo al 31-12

Revalo 70,000,000
Valor libro -97,497,602
Menor valor 27,497,602

5) planta industrial
factor de reexpresin al 31-12 27,497,602 = 0.28203 dep acum
97,497,602

Activo
planta industrial 105,515,703
dep acum -35,515,390
saldo neto 70,000,313
 DEP. ACUM PALNTA RESERVA DE REVALUO
35,750,000 (5) 17,890,625 17,890,625 (3)
4,640,625 (1)
(5) 40,390,625
9,075,773 (3)
(5) 13,951,008 49,466,398
35,515,390

Dep palnta 4,640,625

dep acum 4,640,625

anta industrial 120000000 X ,02247= 26,964,000 aprox planta industrial

40390625 X 0,2247= -9,075,773 aprox dep acum
17,890,625 aprox reserva revalo

anta industrial 146964000 x 0,28203= 41,448,296.92 aprox reserva revalo

49466398 x 0,28203= -13,951,008.25 aprox prdida revalo
27,497,602 aprox dep acum
planta industrial
 26,964,000
9,075,773
eserva revalo 17,890,625

17,890,625
9,606,977
13,951,008
anta industrial 41,448,297