Pregunta 1

Parte a

Item Valor inicial Vida (años) V. Residual Tipo depreciación

Maquinarias 150 20 10 Línea recta

Tasa simple
Vehículos 60 8 10
decreciente

Maquinarias Recta
n d D V
0 150
1 7 7 143
2 7 14 136
3 7 21 129
4 7 28 122
5 7 35 115
6 7 42 108
7 7 49 101
8 7 56 94
9 7 63 87
10 7 70 80
Parte b
Maquinarias Recta+ simple dec
n d D V
0 150.0
1 7 7 143.0
2 7 14 136.0
3 7 21 129.0
4 7 28 122.0
r 5 7 35 145.0 r
0.067 6 9.7 44.7 135.3 0.163
7 9.0 126.3 126.3
8 8.4 117.9 117.9
9 7.9 110.0 110.0
10 7.3 102.7 102.7

Parte c

n d1 d2
0 0
1 6.3 1
2 6.3 2
3 6.3 3
4 6.3 4
5 6.3
 6 6.3
7 6.3
8 6.3 8
9 9
10 10

Valor actual S/. 35.92

Pregunta 2

Maquina
Costo 100
n 10 años
NHD 8760 año
TNHD 87600 horas
Vida util 70956

n d D V n
0 100 0
1 18.2 18.2 131.8 1
2 16.4 34.5 115.5 2
3 14.5 49.1 100.9 3
4 12.7 61.8 88.2 4
5 10.9 72.7 77.3 5
6 9.1 81.8 68.2 6
7 7.3 89.1 60.9 7
8 5.5 94.5 55.5 8
9 3.6 98.2 51.8 9
10 1.8 100 50 10

72.37
n H operación Suma Uso dep dep
0 p =0 p=20
1 7500 7500 7500 10.570 8.456
2 8100 15600 8100 11.416 9.132
3 8760 24360 8760 12.346 9.877
4 8500 32860 8500 11.979 9.583
5 8400 41260 8400 11.838 9.471
6 5000 46260 5000 7.047 5.637
 7 8500 54760 8500 11.979 9.583
8 8200 62960 8200 11.556 9.245
9 8000 70960 7996 11.269 9.015
10 7500 78460 0 0.000 20.000
70956 64.15 59.03

78460 70956 164.147

Depreciación por uso S/. 64.15 166

Depreciacion por fondo de amort 38.55 100
 0.20066083
Vehiculos Simple dec
n d D V n
0 60.0 0
1 12.04 12.0 48.0 1
2 9.62 21.7 38.3 2
3 7.69 29.4 30.6 3
4 6.15 35.5 24.5 4
5 4.92 40.4 19.6 5
6 3.93 44.3 15.7 6
7 3.14 47.5 12.5 7
8 2.51 50.0 10.0 8
9 9
10 10

Maquinarias Calculada Vehiculos

n d D V n
0 150.0 0
1 7.0 7.0 143.0 0.20066083 1
2 7.0 14.0 136.0 2
3 7.0 21.0 129.0 3
4 7.0 28.0 122.0 4
5 7.0 35.0 145.0 5
6 23.7 58.7 121.3 6
7 19.8 101.5 101.5 7
8 16.6 84.9 84.9 8
9 13.9 71.1 71.1 9
10 11.6 59.5 59.5 10

d2 D2 V2 d2 V2
0 0V 0.00 60.0
rV v(1-r) 9.17 50.8
rV(1-r) v(1-r)^2 7.77 43.1
6.58 36.5
5.58 30.9
4.72 26.2
 4.00 22.2
3.39 18.8
rV(1-r)^7 V(1-r)^8 2.87 15.9
2.43 13.5
2.06 11.4

Valor actual 35.92

d D V
100.0
14.5 14.5 85.5
13.1 27.6 72.4
11.6 39.3 60.7
10.2 49.5 50.5
8.7 58.2 41.8
7.3 65.5 34.5
5.8 71.3 28.7
4.4 75.6 24.4
2.9 78.5 21.5
1.5 80.0 20.0

65.61
d

19.0
16.6
14.7
13.1
11.9
10.9
10.1
9.5
7.0
7.0

simple decreciente
d D V n
60 0
12.04 12.0 48.0 1
9.62 21.7 38.3 2
7.69 29.4 30.6 3
6.15 35.5 24.5 4
4.92 40.4 19.6 5
3.93 44.3 15.7 6
3.14 47.5 12.5 7
2.51 50.0 10.0 8
9
10
Valor actual

0.153 r
Si mple Calculado
d d
0 0
19.04 19.04
16.62 16.62
14.69 14.69
13.15 13.15
11.92 11.92
13.60 27.61
12.16 22.95
10.93 19.09
7.86 13.87
7.34 11.60
83.64 105.09
Mayor valor