Depreciaci

Tasa
Elabora el calculo y la tabla de depreciacion de reduccion de saldos Periodo depreciacion
1 0.17459581473
Monto del activo 24,569,000 2 0.17459581473
Vida util 12 3 0.17459581473
Opcion de compra 10% 2,456,900 4 0.17459581473
5 0.17459581473
6 0.17459581473
1-(valor salvamento/valor activo)^1/n 7 0.17459581473
8 0.17459581473
1 - 0.1 ^ 0.08333333333 9 0.17459581473
1 - 0.825 10 0.17459581473
0.17459581473 11 0.17459581473
12 0.17459581473
 Depreciacion por reduccion de saldos
Depreciacion
Valor sin depreciar Cuota depreciacion acumulada Valor en libros
24,569,000.00 4,289,644.57 4,289,644.57 20,279,355.43
20,279,355.43 3,540,690.58 3,540,690.58 16,738,664.84
16,738,664.84 2,922,500.83 2,922,500.83 13,816,164.02
13,816,164.02 2,412,244.41 2,412,244.41 11,403,919.61
11,403,919.61 1,991,076.63 1,991,076.63 9,412,842.97
9,412,842.97 1,643,442.99 1,643,442.99 7,769,399.98
7,769,399.98 1,356,504.72 1,356,504.72 6,412,895.26
6,412,895.26 1,119,664.67 1,119,664.67 5,293,230.59
5,293,230.59 924,175.91 924,175.91 4,369,054.68
4,369,054.68 762,818.66 762,818.66 3,606,236.02
3,606,236.02 629,633.72 629,633.72 2,976,602.30
2,976,602.30 519,702.30 519,702.30 2,456,900.00
 Depreciaci
Tasa
Elaboro el calculo y la tabla de depreciacion de reduccion de saldos Periodo depreciacion
1 0.19293397889
Monto del activo 63,523,500 2 0.19293397889
Vida util 8 3 0.19293397889
Opcion de compra 18% 11,434,230 4 0.19293397889
5 0.19293397889
6 0.19293397889
1-(valor salvamento/valor activo)^1/n 7 0.19293397889
8 0.19293397889
1 - 0.18 ^ 0.125
1 - 0.807
0.19293397889
 Depreciacion por reduccion de saldos
Depreciacion
Valor sin depreciar Cuota depreciacion acumulada Valor en libros
63,523,500.00 12,255,841.61 12,255,841.61 51,267,658.39
51,267,658.39 9,891,273.32 9,891,273.32 41,376,385.07
41,376,385.07 7,982,910.60 7,982,910.60 33,393,474.47
33,393,474.47 6,442,735.90 6,442,735.90 26,950,738.57
26,950,738.57 5,199,713.23 5,199,713.23 21,751,025.34
21,751,025.34 4,196,511.86 4,196,511.86 17,554,513.48
17,554,513.48 3,386,862.13 3,386,862.13 14,167,651.35
14,167,651.35 2,733,421.35 2,733,421.35 11,434,230.00
 Deprecia
Tasa
Elaboro el calculo y la tabla de depreciacion de reduccion de saldos Periodo depreciacion
1 0.30929203177
Monto del activo 11,890,300 2 0.30929203177
Vida util 7 3 0.30929203177
Opcion de compra 7.5% 891,773 4 0.30929203177
5 0.30929203177
6 0.30929203177
1-(valor salvamento/valor activo)^1/n 7 0.30929203177

1 - 0.075 ^ 0.14285714286
1 - 0.691
0.30929203177
 Depreciacion por reduccion de saldos
Depreciacion
Valor sin depreciar Cuota depreciacion acumulada Valor en libros
11,890,300.00 3,677,575.05 3,677,575.05 8,212,724.95
8,212,724.95 2,540,130.39 2,540,130.39 5,672,594.57
5,672,594.57 1,754,488.30 1,754,488.30 3,918,106.27
3,918,106.27 1,211,839.05 1,211,839.05 2,706,267.22
2,706,267.22 837,026.89 837,026.89 1,869,240.33
1,869,240.33 578,141.14 578,141.14 1,291,099.19
1,291,099.19 399,326.69 399,326.69 891,772.50
La empresa "Vecino ya se cumplio el mecesito oyó", solicita a el banco "El Banquito" la compra en contrato de leasing la adqu
una maquinaria por valor de $65.500.400 a una tasa de 11.5% EA, por un lapso de 15 meses. Opcion de compra $2.400.000

Valor contrato $ 65,500,400.00

Tiempo 15 meses
EA 11.50 %
0.12
Opcion compra $ 2,400,000.00
Vida util 10 años ??????
Iva 19%
meses 12

1. Calculo del IVA

65,500,400 * 19% = 12,445,076

3. Conversion de tasa EA a nominal mensual

(1+EA)^(1/n)-1

1.115 ^ 0.08333333 - 1

1.00911247 - 1

0.00911247 * 100

0.9112 %

4. Establecer cuota mensual incluyendo opcion de compra

R = Vi (1+i)^N - Fi
(1+i)^N - 1

R = Cuota mensual
V = Valor del credito
i = Intereses
N = Numero de priodos
F = Valor opcion compra
R = 710,276 * 1.14575981 - 21869.92425
1.145759809648 - 1

R = 813805.3391993 - 21869.9242
0.145759809648

R = 791935.4149507
0.145759809648

R = $ 5,433,153.47 Cuota mensual

 Valor credito 77,945,476.00
ntrato de leasing la adquisicion de Cuota 5,433,153.47
de compra $2.400.000 Interes 0.00911247

5. Tabla de amortizacion

Periodo Saldo Inicial Cuota Interes

0 77,945,476.00
1 77,945,476.00 5,433,153.47 710,275.81
2 73,222,598.35 5,433,153.47 667,238.73
3 68,456,683.61 5,433,153.47 623,809.48
4 63,647,339.62 5,433,153.47 579,984.47
5 58,794,170.63 5,433,153.47 535,760.12
6 53,896,777.28 5,433,153.47 491,132.77
7 48,954,756.58 5,433,153.47 446,098.75
8 43,967,701.86 5,433,153.47 400,654.36
9 38,935,202.76 5,433,153.47 354,795.87
10 33,856,845.16 5,433,153.47 308,519.49
11 28,732,211.18 5,433,153.47 261,821.41
12 23,560,879.13 5,433,153.47 214,697.80
13 18,342,423.47 5,433,153.47 167,144.78
14 13,076,414.79 5,433,153.47 119,158.44
15 7,762,419.76 5,433,153.47 70,734.82

77,945,476
0.00911247
15
2,400,000
 VR ACTIVO 77,945,476
VR RESIDUAL 2,400,001
VIDA UTIL 15

6. Depreciacion

Capital Saldo Final Calculo de la amortizacion fiscal Periodo

77,945,476.00 1
4,722,877.65 73,222,598.35 VR ACTIVO - VR RESIDUAL 2
4,765,914.73 68,456,683.61 VIDA UTIL 3
4,809,343.99 63,647,339.62 4
4,853,168.99 58,794,170.63 77,945,476 - 2,400,001 5
4,897,393.35 53,896,777.28 15 6
4,942,020.70 48,954,756.58 7
4,987,054.72 43,967,701.86 8
5,032,499.10 38,935,202.76 75,545,475 9
5,078,357.60 33,856,845.16 15 10
5,124,633.98 28,732,211.18 11
5,171,332.05 23,560,879.13 $ 5,036,364.99 12
5,218,455.66 18,342,423.47 13
5,266,008.68 13,076,414.79 14
5,313,995.03 7,762,419.76 15
5,362,418.65 2,400,001.11
 Saldo inicial DP annual DP acumulada Saldo en libros
77,945,476.00 $ 5,036,364.99 $ 5,036,364.99 $ 72,909,111.01
$ 72,909,111.01 $ 5,036,364.99 $ 10,072,729.99 $ 67,872,746.01
$ 67,872,746.01 $ 5,036,364.99 $ 15,109,094.98 $ 62,836,381.02
$ 62,836,381.02 $ 5,036,364.99 $ 20,145,459.97 $ 57,800,016.03
$ 57,800,016.03 $ 5,036,364.99 $ 25,181,824.96 $ 52,763,651.04
$ 52,763,651.04 $ 5,036,364.99 $ 30,218,189.96 $ 47,727,286.04
$ 47,727,286.04 $ 5,036,364.99 $ 35,254,554.95 $ 42,690,921.05
$ 42,690,921.05 $ 5,036,364.99 $ 40,290,919.94 $ 37,654,556.06
$ 37,654,556.06 $ 5,036,364.99 $ 45,327,284.93 $ 32,618,191.07
$ 32,618,191.07 $ 5,036,364.99 $ 50,363,649.93 $ 27,581,826.07
$ 27,581,826.07 $ 5,036,364.99 $ 55,400,014.92 $ 22,545,461.08
$ 22,545,461.08 $ 5,036,364.99 $ 60,436,379.91 $ 17,509,096.09
$ 17,509,096.09 $ 5,036,364.99 $ 65,472,744.90 $ 12,472,731.10
$ 12,472,731.10 $ 5,036,364.99 $ 70,509,109.90 $ 7,436,366.10
$ 7,436,366.10 $ 5,036,364.99 $ 75,545,474.89 $ 2,400,001.11
VR ACTIVO 65,500,400
VR RESIDUAL 0
VIDA UTIL 10

6. Depreciacion

Calculo de la depreciacion NIIF Periodo Saldo inicial DP annual

1 65,500,400.00 $ 6,550,040.00
VR ACTIVO - VR RESIDUAL 2 $ 58,950,360.00 $ 6,550,040.00
VIDA UTIL 3 $ 52,400,320.00 $ 6,550,040.00
4 $ 45,850,280.00 $ 6,550,040.00
65,500,400 - 0 5 $ 39,300,240.00 $ 6,550,040.00
10 6 $ 32,750,200.00 $ 6,550,040.00
7 $ 26,200,160.00 $ 6,550,040.00
8 $ 19,650,120.00 $ 6,550,040.00
65,500,400 9 $ 13,100,080.00 $ 6,550,040.00
10 10 $ 6,550,040.00 $ 6,550,040.00

$ 6,550,040.00
 DP acumulada Saldo en libros
$ 6,550,040.00 $ 58,950,360.00
$ 13,100,080.00 $ 52,400,320.00
$ 19,650,120.00 $ 45,850,280.00
$ 26,200,160.00 $ 39,300,240.00
$ 32,750,200.00 $ 32,750,200.00
$ 39,300,240.00 $ 26,200,160.00
$ 45,850,280.00 $ 19,650,120.00
$ 52,400,320.00 $ 13,100,080.00
$ 58,950,360.00 $ 6,550,040.00
$ 65,500,400.00 $ -
 RECONOCIMIENTO NIIF

7. Paso reconocimiento inicial del activo

CUENTA CONCEPTO DEBITO CREDITO

1540 FLOTA Y EQUIPO DE TRANSPORTE 65,500,400
2408 IVA DESCONTABLE 12,445,076
211520 CONTRATO DE ARRENDAMIENTO LEASING 77,945,476
530520 GASTO INTERES 710,275.81
211525 INTERESES OPERACIONES FINANCIERAS 710,275.81
Sumas iguales 78,655,752 78,655,752

8. Contabilizacion de depreciacion

CUENTA CONCEPTO DEBITO CREDITO

1592 DEPRECIACION ACUMULADA 65,500,400
5160 GASTO DEPRECIACION 65,500,400
Sumas iguales 65,500,400 65,500,400

9. PAGO DE LA PRIMERA CUOTA

CUENTA CONCEPTO DEBITO CREDITO

211520 CONTRATO DE ARRENDAMIENTO LEASING 4,722,878
211525 INTERES OPERACIONES FINANCIERAS 710,276
1110 BANCO 5,433,153
Sumas iguales 5,433,153 5,433,153

10. PASO PAGO ULTIMA CUOTA Y OPCION COMPRA

CUENTA CONCEPTO DEBITO CREDITO

211520 CONTRATO DE ARRENDAMIENTO LEASING 5,362,419
211525 INTERES OPERACIONES FINANCIERAS 70,735
CONTRATO DE ARRENDAMIENTO LEASING
211520 (OPCION COMPRA) 2,400,001.11
53 GASTO FINANCIERO 2,400,001
CONTRATO DE ARRENDAMIENTO LEASING
211520 (OPCION COMPRA) $ 2,400,001.11
1110 BANCO $ 7,833,154.58
Sumas iguales 10,233,156 10,233,156

RECONOCIMIENTO FISCAL
11. RECONOCIMIENTO INICIAL DEL INTANGIBLE

CUENTA CONCEPTO DEBITO CREDITO

EN BIENES RECIBIDOS EN ARRENDAMIENTO
162535 FINANCIERO 77,945,476
211520 CONTRATO DE ARRENDAMIENTO LEASING 77,945,476
530520 GASTO INTERES 710,275.81
211525 INTERES OPERACIONES FINANCIERAS 710,275.81
Sumas iguales 78,655,752 78,655,752

12. CONTABILIZACION DE AMORTIZACION

CUENTA CONCEPTO DEBITO CREDITO

169830 AMORTIZACION ACUMULADA EN DERECHOS 5,036,365
516510 GASTO AMORTIZACION INTENAGIBLE 5,036,365
Sumas iguales 5,036,365 5,036,365

13. RECONOCIMIENTO FISCAL ARRENDAMIENTO OPERATIVO

CUENTA CONCEPTO DEBITO CREDITO

512040 ARRENDAMIENTO DE FLOTA Y EQUIPO DE TTE 4,722,878
211525 INTERESES OPERACIONES FINANCIERAS 710,276
1110 BANCO 5,433,153
Sumas iguales 5,433,153 5,433,153