CRONOGRAMA DE TAMROCK (EQ.

USADO) CRONOGRAMA DE LEASING

MONTO 162,665 US$ (SIN IGV) NRO. DE HORAS 150 MONTO 162,665 US$ (SIN IGV) NRO. DE HORAS 150
PLAZO 39 MESES PLAZO 36 MESES
CUOTA 9,743 US$ ( DE LA 1 A 19) C MANTENIM 4.00 S$ / HR TASA 0.64% TASA MENSUAL C MANTENIM 33.20 S$ / HR
CUOTA 3,594 US$ ( LA 39) C VARAIBLE 8.00 S$ / HR TASA 8.00% TASA ANUAL
TASA 10.00% TASA ANUAL C. SUMINISTRO 150.00 S$ / MES TASA 10.00% TASA ANUAL
DSCTO 0.80% TASA MENSUAL MECANICOS 2,625.00 S$ / MES DSCTO 0.80% TASA MENSUAL
DEPREC 2,711 US$

A B A+B ESCUDO A B A+B ESCUDO

NRO. SALDO AMORT INTERES CUOTA GASTOS ESCUDO VALOR VALOR NRO. SALDO AMORTIZ INTERES CUOTA GASTOS ESCUDO VALOR VALOR
ACTUAL ACTUAL ACTUAL ACTUAL
162,665 -162,665 162,665 -162,665
1 154,189 8,476 1,267 9,743 4,575 4,295 14,205 4,261 1 158,635 4,030 1,047 5,076.49 4,980.00 3,017 9,977 2,993
2 145,712 8,476 1,267 9,743 4,575 4,295 14,092 4,228 2 154,580 4,056 1,021 5,076 4,980.00 3,017 9,898 2,969
3 137,236 8,476 1,267 9,743 4,575 4,295 13,981 4,194 3 150,498 4,082 995 5,076 4,980.00 3,017 9,820 2,946
4 128,759 8,476 1,267 9,743 4,575 4,295 13,870 4,161 4 146,390 4,108 968 5,076 4,980.00 3,017 9,742 2,923
5 120,283 8,476 1,267 9,743 4,575 4,295 13,761 4,128 5 142,255 4,134 942 5,076 4,980.00 3,017 9,665 2,899
6 111,807 8,476 1,267 9,743 4,575 4,295 13,652 4,096 6 138,094 4,161 915 5,076 4,980.00 3,017 9,588 2,877
7 103,330 8,476 1,267 9,743 4,575 4,295 13,544 4,063 7 133,906 4,188 889 5,076 4,980.00 3,017 9,513 2,854
8 94,854 8,476 1,267 9,743 4,575 4,295 13,437 4,031 8 129,692 4,215 862 5,076 4,980.00 3,017 9,437 2,831
9 86,377 8,476 1,267 9,743 4,575 4,295 13,330 3,999 9 125,450 4,242 835 5,076 4,980.00 3,017 9,363 2,809
10 77,901 8,476 1,267 9,743 4,575 4,295 13,225 3,967 10 121,180 4,269 807 5,076 4,980.00 3,017 9,289 2,787
11 69,424 8,476 1,267 9,743 4,575 4,295 13,120 3,936 11 116,884 4,297 780 5,076 4,980.00 3,017 9,215 2,765
12 60,948 8,476 1,267 9,743 4,575 4,295 13,016 3,905 12 112,559 4,324 752 5,076 4,980.00 3,017 9,142 2,743
13 52,472 8,476 1,267 9,743 4,575 4,295 12,913 3,874 13 108,207 4,352 724 5,076 4,980.00 3,017 9,070 2,721
14 43,995 8,476 1,267 9,743 4,575 4,295 12,811 3,843 14 103,827 4,380 696 5,076 4,980.00 3,017 8,998 2,699
15 35,519 8,476 1,267 9,743 4,575 4,295 12,710 3,813 15 99,419 4,408 668 5,076 4,980.00 3,017 8,927 2,678
16 27,042 8,476 1,267 9,743 4,575 4,295 12,609 3,783 16 94,982 4,437 640 5,076 4,980.00 3,017 8,856 2,657
17 18,566 8,476 1,267 9,743 4,575 4,295 12,510 3,753 17 90,517 4,465 611 5,076 4,980.00 3,017 8,786 2,636
18 10,090 8,476 1,267 9,743 4,575 4,295 12,411 3,723 18 86,023 4,494 582 5,076 4,980.00 3,017 8,717 2,615
19 1,613 8,476 1,267 9,743 4,575 4,295 12,312 3,694 19 81,500 4,523 554 5,076 4,980.00 3,017 8,648 2,594
20 0 1,613 241 1,854 4,575 1,929 5,485 1,645 20 76,948 4,552 524 5,076 4,980.00 3,017 8,579 2,574
21 4,980 1,494 4,215 1,264 21 72,366 4,581 495 5,076 4,980.00 3,017 8,512 2,553
22 4,980 1,494 4,182 1,254 22 67,755 4,611 466 5,076 4,980.00 3,017 8,444 2,533
23 4,980 1,494 4,149 1,245 23 63,115 4,640 436 5,076 4,980.00 3,017 8,377 2,513
24 4,980 1,494 4,116 1,235 24 58,445 4,670 406 5,076 4,980.00 3,017 8,311 2,493
25 4,980 1,494 4,083 1,225 25 53,744 4,700 376 5,076 4,980.00 3,017 8,245 2,474
26 4,980 1,494 4,051 1,215 26 49,014 4,731 346 5,076 4,980.00 3,017 8,180 2,454
27 4,980 1,494 4,019 1,206 27 44,252 4,761 315 5,076 4,980.00 3,017 8,115 2,435
28 4,980 1,494 3,987 1,196 28 39,461 4,792 285 5,076 4,980.00 3,017 8,051 2,415
29 4,980 1,494 3,955 1,187 29 34,638 4,823 254 5,076 4,980.00 3,017 7,988 2,396
30 4,980 1,494 3,924 1,177 30 29,785 4,854 223 5,076 4,980.00 3,017 7,924 2,377
31 4,980 1,494 3,893 1,168 31 24,900 4,885 192 5,076 4,980.00 3,017 7,862 2,359
32 4,980 1,494 3,862 1,159 32 19,983 4,916 160 5,076 4,980.00 3,017 7,799 2,340
33 4,980 1,494 3,832 1,150 33 15,036 4,948 129 5,076 4,980.00 3,017 7,738 2,321
34 4,980 1,494 3,801 1,140 34 10,056 4,980 97 5,076 4,980.00 3,017 7,677 2,303
35 4,980 1,494 3,771 1,131 35 5,044 5,012 65 5,076 4,980.00 3,017 7,616 2,285
36 4,980 1,494 3,742 1,122 36 0 5,044 32 5,076 4,980.00 3,017 7,556 2,267
37 4,980 1,494 3,712 1,114 37 4,980.00 681 3,712 507
38 4,980 1,494 3,683 1,105 38 4,980.00 681 3,683 503
39 4,980 1,494 3,653 1,096 39 4,980.00 681 3,653 499
40 4,980 1,494 3,625 1,087 40 4,980.00 681 3,625 495
41 4,980 1,494 3,596 1,079 41 4,980.00 681 3,596 491
42 4,980 1,494 3,567 1,070 42 4,980.00 681 3,567 488
43 4,980 1,494 3,539 1,062 43 4,980.00 681 3,539 484
44 4,980 1,494 3,511 1,053 44 4,980.00 681 3,511 480
45 4,980 1,494 3,483 1,045 45 4,980.00 681 3,483 476
46 4,980 1,494 3,456 1,037 46 4,980.00 681 3,456 472
47 4,980 1,494 3,429 1,029 47 4,980.00 681 3,429 469
48 4,980 1,494 3,401 1,020 48 4,980.00 681 3,401 465
49 4,980 1,494 3,374 1,012 49 4,980.00 681 3,374 461
50 4,980 1,494 3,348 1,004 50 4,980.00 681 3,348 458
51 4,980 1,494 3,321 996 51 4,980.00 681 3,321 454
52 4,980 1,494 3,295 989 52 4,980.00 681 3,295 450
53 4,980 1,494 3,269 981 53 4,980.00 681 3,269 447
54 4,980 1,494 3,243 973 54 4,980.00 681 3,243 443
55 4,980 1,494 3,217 965 55 4,980.00 681 3,217 440
56 4,980 1,494 3,192 958 56 4,980.00 681 3,192 436
57 4,980 1,494 3,167 950 57 4,980.00 681 3,167 433
58 4,980 1,494 3,142 943 58 4,980.00 681 3,142 429
59 4,980 1,494 3,117 935 59 4,980.00 681 3,117 426
60 4,980 1,494 3,092 928 60 4,980.00 681 3,092 423
162,665 24,306 186,971 331,623 99,487 162,665 20,089 182,754 395,060 105,218
VALOR ACTUAL DE COSTOS 232,136 VALOR ACTUAL DE COSTOS 289,841
 US$
MONTO 162,665
PLAZO 19
TASA 0.62%
TASA 7.713%

NRO. SALDO AMORTIZ INTERES CUOTA

162,665 -162,665
1 153,334 9,331 1,010 10,341
2 143,946 9,389 952 10,341
3 134,499 9,447 894 10,341
4 124,993 9,506 835 10,341
5 115,428 9,565 776 10,341
6 105,804 9,624 717 10,341
7 96,120 9,684 657 10,341
8 86,376 9,744 597 10,341
9 76,572 9,805 536 10,341
10 66,706 9,865 476 10,341
11 56,779 9,927 414 10,341
12 46,791 9,988 353 10,341
13 36,741 10,050 291 10,341
14 26,628 10,113 228 10,341
15 16,452 10,176 165 10,341
16 6,213 10,239 102 10,341
17 -4,089 10,302 39 10,341
18 -14,455 10,366 -25 10,341
19 -24,886 10,431 -90 10,341
20 -35,382 10,496 -155 10,341
21 -45,942 10,561 -220 10,341
22 -56,569 10,626 -285 10,341
23 -67,261 10,692 -351 10,341
24 -78,020 10,759 -418 10,341
25 -88,845 10,826 -485 10,341
26 -99,738 10,893 -552 10,341
27 -110,699 10,960 -619 10,341
28 -121,727 11,029 -688 10,341
29 -132,824 11,097 -756 10,341
30 -143,990 11,166 -825 10,341
31 -155,225 11,235 -894 10,341
32 -166,530 11,305 -964 10,341
33 -177,906 11,375 -1,034 10,341
34 -189,352 11,446 -1,105 10,341
35 -200,869 11,517 -1,176 10,341
36 -212,457 11,589 -1,248 10,341
37 -224,118 11,660 -1,319 10,341
38 -230,701 6,583 -1,392 5,191

393,366 -5,558 387,808

TIR 5.50%
TIR 90.22%
 TASAS IMPOSITIVAS
VALOR DEL EQUIPO 345,000 IMPUESTO A LA RENTA
IGV 65,550 IGV
PRECIO DE VENTA 410,550

VENTA POR RESCATE CUOTA INICIAL

VALOR DE VENTA 0 CUOTAS
IGV 0 O/C
PRECIO DE VENTA 0 FACTOR
FACTOR
DEPRECIACIÓN
PERIODOS 60 TASA D / IMPTO MES
PORCENTAJE 1.7% TASA D / IMPTO AÑO
IMPORTE 5,750 TASA A / IMPTO AÑO

COMPRA DEL ACTIVO

FLUJO DE CAJA CROOGRAMA

DEPRE- ESCUDO RECUPE- VALOR

FECHA NRO. CIACIÓN TRIBU RACION NOMINAL PRESENTE CUOTA
TARIO IGV (A)
410,550
Apr-05 0 (410,550) (410,550) 0
May-05 1 (5,750) 0 65,550 65,550 65,294 (10,767)
Jun-05 2 (5,750) 0 0 0 0 (10,767)
Jul-05 3 (5,750) 0 0 0 0 (10,767)
Aug-05 4 (5,750) 0 0 0 0 (10,767)
Sep-05 5 (5,750) 0 0 0 0 (10,767)
Oct-05 6 (5,750) 0 0 0 0 (10,767)
Nov-05 7 (5,750) 0 0 0 0 (10,767)
Dec-05 8 (5,750) 0 0 0 0 (10,767)
Jan-06 9 (5,750) 0 0 0 0 (10,767)
Feb-06 10 (5,750) 0 0 0 0 (10,767)
Mar-06 11 (5,750) 13,800 0 13,800 13,218 (10,767)
Apr-06 12 (5,750) 0 0 0 0 (10,767)
May-06 13 (5,750) 0 0 0 0 (10,767)
Jun-06 14 (5,750) 0 0 0 0 (10,767)
Jul-06 15 (5,750) 0 0 0 0 (10,767)
Aug-06 16 (5,750) 0 0 0 0 (10,767)
Sep-06 17 (5,750) 0 0 0 0 (10,767)
Oct-06 18 (5,750) 0 0 0 0 (10,767)
Nov-06 19 (5,750) 0 0 0 0 (10,767)
Dec-06 20 (5,750) 0 0 0 0 (10,767)
Jan-07 21 (5,750) 0 0 0 0 (10,767)
Feb-07 22 (5,750) 0 0 0 0 (10,767)
Mar-07 23 (5,750) 20,700 0 20,700 18,916 (10,767)
Apr-07 24 (5,750) 0 0 0 0 (10,767)
May-07 25 (5,750) 0 0 0 0 (10,767)
Jun-07 26 (5,750) 0 0 0 0 (10,767)
Jul-07 27 (5,750) 0 0 0 0 (10,767)
Aug-07 28 (5,750) 0 0 0 0 (10,767)
Sep-07 29 (5,750) 0 0 0 0 (10,767)
Oct-07 30 (5,750) 0 0 0 0 (10,767)
Nov-07 31 (5,750) 0 0 0 0 (10,767)
Dec-07 32 (5,750) 0 0 0 0 (10,767)
Jan-08 33 (5,750) 0 0 0 0 (10,767)
Feb-08 34 (5,750) 0 0 0 0 (10,767)
Mar-08 35 (5,750) 20,700 0 20,700 18,046 (10,767)
Apr-08 36 (5,750) 0 0 0 0 (10,767)
May-08 37 (5,750) 0 0 0 0 (200)
Jun-08 38 (5,750) 0 0 0 0 0
Jul-08 39 (5,750) 0 0 0 0 0
Aug-08 40 (5,750) 0 0 0 0 0
Sep-08 41 (5,750) 0 0 0 0 0
Oct-08 42 (5,750) 0 0 0 0 0
Nov-08 43 (5,750) 0 0 0 0 0
Dec-08 44 (5,750) 0 0 0 0 0
Jan-09 45 (5,750) 0 0 0 0 0
Feb-09 46 (5,750) 0 0 0 0 0
Mar-09 47 (5,750) 20,700 0 20,700 17,217 0
Apr-09 48 (5,750) 0 0 0 0 0
May-09 49 (5,750) 0 0 0 0 0
Jun-09 50 (5,750) 0 0 0 0 0
Jul-09 51 (5,750) 0 0 0 0 0
Aug-09 52 (5,750) 0 0 0 0 0
Sep-09 53 (5,750) 0 0 0 0 0
Oct-09 54 (5,750) 0 0 0 0 0
Nov-09 55 (5,750) 0 0 0 0 0
Dec-09 56 (5,750) 0 0 0 0 0
Jan-10 57 (5,750) 0 0 0 0 0
Feb-10 58 (5,750) 0 0 0 0 0
Mar-10 59 (5,750) 20,700 0 20,700 16,426 0
Apr-10 60 (5,750) 0 0 0 0 0
May-10 61 0 0 0 0 0 0
Jun-10 62 0 0 0 0 0 0
Jul-10 63 0 0 0 0 0 0
Aug-10 64 0 0 0 0 0 0
Sep-10 65 0 0 0 0 0 0
Oct-10 66 0 0 0 0 0 0
Nov-10 67 0 0 0 0 0 0
Dec-10 68 0 0 0 0 0 0
Jan-11 69 0 0 0 0 0 0
Feb-11 70 0 0 0 0 0 0
Mar-11 71 0 6,900 0 6,900 5,224 0
Apr-11 72 0 0 0 0 0 0
May-11 73
TOTAL (345,000) 103,500 65,550 (241,500) (256,210) (387,807)
 VALOR PRESENTE
30.0%
19.0% ADQUISICIÓN (256,210)
LEASING (256,210)
0.00
0
10,766.86
200
0.0312083
0.0262255

0.39273% 0.00393
4.81594%
6.9443%

LEASING
CROOGRAMA ASPECTOS FLUJO DE CAJA
TRIBUTARIOS
ESCUDO RECUPE- VALOR
IGV TOTAL TRIBU RACIÓN NOMINAL PRESENTE
TARIO IGV (B)
410,550
0 0 0 0
0 (10,767) 0 0 (10,767) (10,725)
0 (10,767) 0 0 (10,767) (10,683)
0 (10,767) 0 0 (10,767) (10,641)
0 (10,767) 0 0 (10,767) (10,599)
0 (10,767) 0 0 (10,767) (10,558)
0 (10,767) 0 0 (10,767) (10,517)
0 (10,767) 0 0 (10,767) (10,475)
0 (10,767) 0 0 (10,767) (10,434)
0 (10,767) 0 0 (10,767) (10,394)
0 (10,767) 0 0 (10,767) (10,353)
0 (10,767) 25,840 0 15,074 14,438
0 (10,767) 0 0 (10,767) (10,272)
0 (10,767) 0 0 (10,767) (10,232)
0 (10,767) 0 0 (10,767) (10,192)
0 (10,767) 0 0 (10,767) (10,152)
0 (10,767) 0 0 (10,767) (10,112)
0 (10,767) 0 0 (10,767) (10,073)
0 (10,767) 0 0 (10,767) (10,033)
0 (10,767) 0 0 (10,767) (9,994)
0 (10,767) 0 0 (10,767) (9,955)
0 (10,767) 0 0 (10,767) (9,916)
0 (10,767) 0 0 (10,767) (9,877)
0 (10,767) 38,761 0 27,994 25,581
0 (10,767) 0 0 (10,767) (9,800)
0 (10,767) 0 0 (10,767) (9,762)
0 (10,767) 0 0 (10,767) (9,724)
0 (10,767) 0 0 (10,767) (9,686)
0 (10,767) 0 0 (10,767) (9,648)
0 (10,767) 0 0 (10,767) (9,610)
0 (10,767) 0 0 (10,767) (9,572)
0 (10,767) 0 0 (10,767) (9,535)
0 (10,767) 0 0 (10,767) (9,498)
0 (10,767) 0 0 (10,767) (9,460)
0 (10,767) 0 0 (10,767) (9,423)
0 (10,767) 38,761 0 27,994 24,405
0 (10,767) 0 0 (10,767) (9,350)
0 (200) 0 0 (200) (173)
0 0 0 0 0 0
0 0 0 0 0 0
0 0 0 0 0 0
0 0 0 0 0 0
0 0 0 0 0 0
0 0 0 0 0 0
0 0 0 0 0 0
0 0 0 0 0 0
0 0 0 0 0 0
0 0 12,980 0 12,980 10,796
0 0 0 0 0 0
0 0 0 0 0 0
0 0 0 0 0 0
0 0 0 0 0 0
0 0 0 0 0 0
0 0 0 0 0 0
0 0 0 0 0 0
0 0 0 0 0 0
0 0 0 0 0 0
0 0 0 0 0 0
0 0 0 0 0 0
0 0 0 0 0 0
0 0 0 0 0 0
0 0 0 0 0 0
0 0 0 0 0 0
0 0 0 0 0 0
0 0 0 0 0 0
0 0 0 0 0 0
0 0 0 0 0 0
0 0 0 0 0 0
0 0 0 0 0 0
0 0 0 0 0 0
0 0 0 0 0 0
0 0 0 0 0 0
0 0 0 0 0 0

0 (387,807) 116,342 0 (271,465) (256,210)

 TASA DE CORTE
TASA EMPRESA < 6.94425% COMPRA
TASA EMPRESA > 6.94425% LEASING
DECISION LEASING

CALCULO DEL PRESTAMO EQUIVALENTE:

DATOS:
PRINCIPAL
INTERES D / IMPTO 0.43460% MESUAL
INTERES D / IMPTO 5.34166% ANUAL
INTERES A / IMPTO 0.620855% MESUAL
INTERES A / IMPTO 7.71000% ANUAL
TASA IMPUESTOS 30.00%
PLAZO MESES 60

AYUDA MEMORIA
SALDO INTERES AMORTIZ CUOTA DATOS
.(C) = (1) (2) (3) (4) (5)
(B-A) - (B-A) = (5- 2+8) = (2 + 3) ( C)

410,550 407,577
(76,317) 76,317 333,031 1,771 74,546 77,076 76,317
(10,767) 10,767 323,712 1,447 9,320 11,387 10,767
(10,767) 10,767 314,352 1,407 9,360 11,370 10,767
(10,767) 10,767 304,951 1,366 9,401 11,352 10,767
(10,767) 10,767 295,509 1,325 9,442 11,335 10,767
(10,767) 10,767 286,027 1,284 9,483 11,317 10,767
(10,767) 10,767 276,503 1,243 9,524 11,300 10,767
(10,767) 10,767 266,938 1,202 9,565 11,282 10,767
(10,767) 10,767 257,331 1,160 9,607 11,264 10,767
(10,767) 10,767 247,683 1,118 9,649 11,246 10,767
1,274 (1,274) 250,033 1,076 -2,350 -812 -1,274
(10,767) 10,767 240,352 1,087 9,680 11,233 10,767
(10,767) 10,767 230,630 1,045 9,722 11,215 10,767
(10,767) 10,767 220,866 1,002 9,765 11,196 10,767
(10,767) 10,767 211,059 960 9,807 11,178 10,767
(10,767) 10,767 201,209 917 9,850 11,160 10,767
(10,767) 10,767 191,317 874 9,892 11,142 10,767
(10,767) 10,767 181,381 831 9,935 11,123 10,767
(10,767) 10,767 171,403 788 9,979 11,105 10,767
(10,767) 10,767 161,381 745 10,022 11,086 10,767
(10,767) 10,767 151,315 701 10,066 11,067 10,767
(10,767) 10,767 141,206 658 10,109 11,049 10,767
7,294 (7,294) 149,113 614 -7,908 -7,031 -7,294
(10,767) 10,767 138,995 648 10,119 11,045 10,767
(10,767) 10,767 128,832 604 10,163 11,026 10,767
(10,767) 10,767 118,625 560 10,207 11,007 10,767
 (10,767) 10,767 108,374 516 10,251 10,988 10,767
(10,767) 10,767 98,078 471 10,296 10,969 10,767
(10,767) 10,767 87,737 426 10,341 10,950 10,767
(10,767) 10,767 77,351 381 10,386 10,930 10,767
(10,767) 10,767 66,921 336 10,431 10,911 10,767
(10,767) 10,767 56,445 291 10,476 10,892 10,767
(10,767) 10,767 45,923 245 10,522 10,872 10,767
(10,767) 10,767 35,356 200 10,567 10,852 10,767
7,294 (7,294) 42,803 154 -7,447 -7,228 -7,294
(10,767) 10,767 32,223 186 10,581 10,847 10,767
(200) 200 32,163 140 60 260 200
0 0 32,302 140 -140 60 0
0 0 32,443 140 -140 60 0
0 0 32,584 141 -141 60 0
0 0 32,725 142 -142 61 0
0 0 32,868 142 -142 61 0
0 0 33,010 143 -143 61 0
0 0 33,154 143 -143 61 0
0 0 33,298 144 -144 62 0
0 0 33,443 145 -145 62 0
(7,720) 7,720 25,868 145 7,574 7,782 7,720
0 0 25,981 112 -112 48 0
0 0 26,094 113 -113 48 0
0 0 26,207 113 -113 49 0
0 0 26,321 114 -114 49 0
0 0 26,435 114 -114 49 0
0 0 26,550 115 -115 49 0
0 0 26,666 115 -115 49 0
0 0 26,782 116 -116 50 0
0 0 26,898 116 -116 50 0
0 0 27,015 117 -117 50 0
0 0 27,132 117 -117 50 0
(20,700) 20,700 6,550 118 20,582 20,751 20,700
0 0 6,579 28 -28 12 0
0 0 6,607 29 -29 12 0
0 0 6,636 29 -29 12 0
0 0 6,665 29 -29 12 0
0 0 6,694 29 -29 12 0
0 0 6,723 29 -29 12 0
0 0 6,752 29 -29 13 0
0 0 6,781 29 -29 13 0
0 0 6,811 29 -29 13 0
0 0 6,840 30 -30 13 0
0 0 6,870 30 -30 13 0
(6,900) 6,900 0 30 6,870 6,913 6,900
0 0

407,577

TIR D / IMPTO 0.3927% MES TIR D / IMPTO 0.56%

TIR D / IMPTO 4.8159% AÑO TIR D / IMPTO 6.944254%
MES
AÑO
 TASAS IMPOSITIVAS VALOR PRESENTE
VALOR DEL EQUIPO 345,000 IMPUESTO A LA RENTA 30.0% TASA DE CORTE
IGV 65,550 IGV 19.0% ADQUISICIÓN (267,949) TASA EMPRESA < 13.96939% COMPRA
PRECIO DE VENTA 410,550 LEASING (267,949) TASA EMPRESA > 13.96939% LEASING
(0.00) DECISION COMPRA
VENTA POR RESCATE CUOTA INICIAL 0
VALOR DE VENTA 0 CUOTAS 10,766.86
IGV 0 O/C 200
PRECIO DE VENTA 0 FACTOR 0.0312083 CALCULO DEL PRESTAMO EQUIVALENTE:
FACTOR 0.0262255
DEPRECIACIÓN DATOS:
PERIODOS 60 TASA D / IMPTO MES 0.76694% 0.00767 PRINCIPAL
PORCENTAJE 1.7% TASA D / IMPTO AÑO 9.60154% INTERES D / IMPTO 0.43460% MESUAL
IMPORTE 5,750 TASA A / IMPTO AÑO 13.9694% INTERES D / IMPTO 5.34166% ANUAL
INTERES A / IMPTO 0.620855% MESUAL
INTERES A / IMPTO 7.71000% ANUAL
TASA IMPUESTOS 30.00%
COMPRA DEL ACTIVO LEASING PLAZO MESES 60
FLUJO DE CAJA CROOGRAMA ASPECTOS FLUJO DE CAJA
TRIBUTARIOS AYUDA MEMORIA
DEPRE- ESCUDO RECUPE- VALOR ESCUDO RECUPE- VALOR SALDO INTERES AMORTIZ CUOTA DATOS
FECHA NRO. CIACIÓN TRIBU RACION NOMINAL PRESENTE CUOTA IGV TOTAL TRIBU RACIÓN NOMINAL PRESENTE .(C) = (1) (2) (3) (4) (5)
TARIO IGV (A) TARIO IGV (B) ( B-A) - (B-A) = (5- 2+8) = (2 + 3) ( C)
410,550 410,550
Apr-05 0 (410,550) (410,550) 0 0 0 0 0 410,550 438,818
May-05 1 (5,750) 0 65,550 65,550 65,051 (10,767) 0 (10,767) 0 0 (10,767) (10,685) (76,317) 76,317 364,408 1,907 74,410 77,134 76,317
Jun-05 2 (5,750) 0 0 0 0 (10,767) 0 (10,767) 0 0 (10,767) (10,604) (10,767) 10,767 355,225 1,584 9,183 11,446 10,767
Jul-05 3 (5,750) 0 0 0 0 (10,767) 0 (10,767) 0 0 (10,767) (10,523) (10,767) 10,767 346,002 1,544 9,223 11,428 10,767
Aug-05 4 (5,750) 0 0 0 0 (10,767) 0 (10,767) 0 0 (10,767) (10,443) (10,767) 10,767 336,739 1,504 9,263 11,411 10,767
Sep-05 5 (5,750) 0 0 0 0 (10,767) 0 (10,767) 0 0 (10,767) (10,363) (10,767) 10,767 327,436 1,463 9,303 11,394 10,767
Oct-05 6 (5,750) 0 0 0 0 (10,767) 0 (10,767) 0 0 (10,767) (10,284) (10,767) 10,767 318,092 1,423 9,344 11,377 10,767
Nov-05 7 (5,750) 0 0 0 0 (10,767) 0 (10,767) 0 0 (10,767) (10,206) (10,767) 10,767 308,707 1,382 9,384 11,359 10,767
Dec-05 8 (5,750) 0 0 0 0 (10,767) 0 (10,767) 0 0 (10,767) (10,128) (10,767) 10,767 299,282 1,342 9,425 11,342 10,767
Jan-06 9 (5,750) 0 0 0 0 (10,767) 0 (10,767) 0 0 (10,767) (10,051) (10,767) 10,767 289,816 1,301 9,466 11,324 10,767
Feb-06 10 (5,750) 0 0 0 0 (10,767) 0 (10,767) 0 0 (10,767) (9,975) (10,767) 10,767 280,309 1,260 9,507 11,307 10,767
Mar-06 11 (5,750) 13,800 0 13,800 12,688 (10,767) 0 (10,767) 25,840 0 15,074 13,859 1,274 (1,274) 282,800 1,218 -2,492 -752 -1,274
Apr-06 12 (5,750) 0 0 0 0 (10,767) 0 (10,767) 0 0 (10,767) (9,824) (10,767) 10,767 273,263 1,229 9,538 11,294 10,767
May-06 13 (5,750) 0 0 0 0 (10,767) 0 (10,767) 0 0 (10,767) (9,749) (10,767) 10,767 263,683 1,188 9,579 11,276 10,767
Jun-06 14 (5,750) 0 0 0 0 (10,767) 0 (10,767) 0 0 (10,767) (9,675) (10,767) 10,767 254,062 1,146 9,621 11,258 10,767
Jul-06 15 (5,750) 0 0 0 0 (10,767) 0 (10,767) 0 0 (10,767) (9,601) (10,767) 10,767 244,400 1,104 9,663 11,240 10,767
Aug-06 16 (5,750) 0 0 0 0 (10,767) 0 (10,767) 0 0 (10,767) (9,528) (10,767) 10,767 234,695 1,062 9,705 11,222 10,767
Sep-06 17 (5,750) 0 0 0 0 (10,767) 0 (10,767) 0 0 (10,767) (9,455) (10,767) 10,767 224,948 1,020 9,747 11,204 10,767
Oct-06 18 (5,750) 0 0 0 0 (10,767) 0 (10,767) 0 0 (10,767) (9,383) (10,767) 10,767 215,159 978 9,789 11,186 10,767
Nov-06 19 (5,750) 0 0 0 0 (10,767) 0 (10,767) 0 0 (10,767) (9,312) (10,767) 10,767 205,327 935 9,832 11,168 10,767
Dec-06 20 (5,750) 0 0 0 0 (10,767) 0 (10,767) 0 0 (10,767) (9,241) (10,767) 10,767 195,453 892 9,875 11,149 10,767
Jan-07 21 (5,750) 0 0 0 0 (10,767) 0 (10,767) 0 0 (10,767) (9,171) (10,767) 10,767 185,535 849 9,917 11,131 10,767
Feb-07 22 (5,750) 0 0 0 0 (10,767) 0 (10,767) 0 0 (10,767) (9,101) (10,767) 10,767 175,575 806 9,961 11,112 10,767
Mar-07 23 (5,750) 20,700 0 20,700 17,364 (10,767) 0 (10,767) 38,761 0 27,994 23,483 7,294 (7,294) 183,632 763 -8,057 -6,967 -7,294
Apr-07 24 (5,750) 0 0 0 0 (10,767) 0 (10,767) 0 0 (10,767) (8,963) (10,767) 10,767 173,663 798 9,969 11,109 10,767
May-07 25 (5,750) 0 0 0 0 (10,767) 0 (10,767) 0 0 (10,767) (8,895) (10,767) 10,767 163,651 755 10,012 11,090 10,767
Jun-07 26 (5,750) 0 0 0 0 (10,767) 0 (10,767) 0 0 (10,767) (8,827) (10,767) 10,767 153,595 711 10,056 11,072 10,767
Jul-07 27 (5,750) 0 0 0 0 (10,767) 0 (10,767) 0 0 (10,767) (8,760) (10,767) 10,767 143,496 668 10,099 11,053 10,767
Aug-07 28 (5,750) 0 0 0 0 (10,767) 0 (10,767) 0 0 (10,767) (8,693) (10,767) 10,767 133,352 624 10,143 11,034 10,767
Sep-07 29 (5,750) 0 0 0 0 (10,767) 0 (10,767) 0 0 (10,767) (8,627) (10,767) 10,767 123,165 580 10,187 11,015 10,767
Oct-07 30 (5,750) 0 0 0 0 (10,767) 0 (10,767) 0 0 (10,767) (8,561) (10,767) 10,767 112,933 535 10,232 10,996 10,767
Nov-07 31 (5,750) 0 0 0 0 (10,767) 0 (10,767) 0 0 (10,767) (8,496) (10,767) 10,767 102,657 491 10,276 10,977 10,767
Dec-07 32 (5,750) 0 0 0 0 (10,767) 0 (10,767) 0 0 (10,767) (8,432) (10,767) 10,767 92,337 446 10,321 10,958 10,767
Jan-08 33 (5,750) 0 0 0 0 (10,767) 0 (10,767) 0 0 (10,767) (8,367) (10,767) 10,767 81,971 401 10,366 10,939 10,767
Feb-08 34 (5,750) 0 0 0 0 (10,767) 0 (10,767) 0 0 (10,767) (8,304) (10,767) 10,767 71,561 356 10,411 10,920 10,767
Mar-08 35 (5,750) 20,700 0 20,700 15,843 (10,767) 0 (10,767) 38,761 0 27,994 21,425 7,294 (7,294) 79,165 311 -7,605 -7,161 -7,294
Apr-08 36 (5,750) 0 0 0 0 (10,767) 0 (10,767) 0 0 (10,767) (8,178) (10,767) 10,767 68,743 344 10,423 10,914 10,767
May-08 37 (5,750) 0 0 0 0 (200) 0 (200) 0 0 (200) (151) (200) 200 68,841 299 -99 328 200
Jun-08 38 (5,750) 0 0 0 0 0 0 0 0 0 0 0 0 0 69,141 299 -299 128 0
Jul-08 39 (5,750) 0 0 0 0 0 0 0 0 0 0 0 0 0 69,441 300 -300 129 0
Aug-08 40 (5,750) 0 0 0 0 0 0 0 0 0 0 0 0 0 69,743 302 -302 129 0
Sep-08 41 (5,750) 0 0 0 0 0 0 0 0 0 0 0 0 0 70,046 303 -303 130 0
Oct-08 42 (5,750) 0 0 0 0 0 0 0 0 0 0 0 0 0 70,350 304 -304 130 0
Nov-08 43 (5,750) 0 0 0 0 0 0 0 0 0 0 0 0 0 70,656 306 -306 131 0
Dec-08 44 (5,750) 0 0 0 0 0 0 0 0 0 0 0 0 0 70,963 307 -307 132 0
Jan-09 45 (5,750) 0 0 0 0 0 0 0 0 0 0 0 0 0 71,272 308 -308 132 0
Feb-09 46 (5,750) 0 0 0 0 0 0 0 0 0 0 0 0 0 71,581 310 -310 133 0
Mar-09 47 (5,750) 20,700 0 20,700 14,455 0 0 0 12,980 0 12,980 9,064 (7,720) 7,720 64,173 311 7,409 7,853 7,720
Apr-09 48 (5,750) 0 0 0 0 0 0 0 0 0 0 0 0 0 64,451 279 -279 120 0
May-09 49 (5,750) 0 0 0 0 0 0 0 0 0 0 0 0 0 64,732 280 -280 120 0
Jun-09 50 (5,750) 0 0 0 0 0 0 0 0 0 0 0 0 0 65,013 281 -281 121 0
Jul-09 51 (5,750) 0 0 0 0 0 0 0 0 0 0 0 0 0 65,295 283 -283 121 0
Aug-09 52 (5,750) 0 0 0 0 0 0 0 0 0 0 0 0 0 65,579 284 -284 122 0
Sep-09 53 (5,750) 0 0 0 0 0 0 0 0 0 0 0 0 0 65,864 285 -285 122 0
Oct-09 54 (5,750) 0 0 0 0 0 0 0 0 0 0 0 0 0 66,150 286 -286 123 0
Nov-09 55 (5,750) 0 0 0 0 0 0 0 0 0 0 0 0 0 66,438 287 -287 123 0
Dec-09 56 (5,750) 0 0 0 0 0 0 0 0 0 0 0 0 0 66,727 289 -289 124 0
Jan-10 57 (5,750) 0 0 0 0 0 0 0 0 0 0 0 0 0 67,017 290 -290 124 0
Feb-10 58 (5,750) 0 0 0 0 0 0 0 0 0 0 0 0 0 67,308 291 -291 125 0
Mar-10 59 (5,750) 20,700 0 20,700 13,189 0 0 0 (20,700) 0 (20,700) (13,189) (41,400) 41,400 26,200 293 41,107 41,525 41,400
Apr-10 60 (5,750) 0 0 0 0 0 0 0 0 0 0 0 0 0 26,314 114 -114 49 0
May-10 61 0 0 0 0 0 0 0 0 0 0 0 0 0 0 26,429 114 -114 49 0
Jun-10 62 0 0 0 0 0 0 0 0 0 0 0 0 0 0 26,544 115 -115 49 0
Jul-10 63 0 0 0 0 0 0 0 0 0 0 0 0 0 0 26,659 115 -115 49 0
Aug-10 64 0 0 0 0 0 0 0 0 0 0 0 0 0 0 26,775 116 -116 50 0
Sep-10 65 0 0 0 0 0 0 0 0 0 0 0 0 0 0 26,891 116 -116 50 0
Oct-10 66 0 0 0 0 0 0 0 0 0 0 0 0 0 0 27,008 117 -117 50 0
Nov-10 67 0 0 0 0 0 0 0 0 0 0 0 0 0 0 27,125 117 -117 50 0
Dec-10 68 0 0 0 0 0 0 0 0 0 0 0 0 0 0 27,243 118 -118 51 0
Jan-11 69 0 0 0 0 0 0 0 0 0 0 0 0 0 0 27,362 118 -118 51 0
Feb-11 70 0 0 0 0 0 0 0 0 0 0 0 0 0 0 27,481 119 -119 51 0
Mar-11 71 0 6,900 0 6,900 4,011 0 0 0 (20,700) 0 (20,700) (12,033) (27,600) 27,600 0 119 27,481 27,651 27,600
Apr-11 72 0 0 0 0 0 0 0 0 0 0 0 0 0 0
May-11 73
TOTAL (345,000) 103,500 65,550 (241,500) (267,949) (387,807) 0 (387,807) 74,942 0 (312,865) (267,949) 438,818

TIR D / IMPTO 0.7669% MES TIR D / IMPTO 1.10% MES

TIR D / IMPTO 9.6015% AÑO TIR D / IMPTO 13.969390% AÑO