Línea recta

Años Cálculo Gasto depreciación Depreciación acumulada Valor en libros

0 900,000.00

1 825,000 x 20% 165,000 165,000 735,000

2 825,000 x 20% 165,000 330,000 570,000

3 825,000 x 20% 165,000 495,000 405,000

4 825,000 x 20% 165,000 660,000 240,000

5 825,000 x 20% 165,000 825,000 75,000

Totales 825,000.00 825,000.00 75,000.00

D= CR = 900,000 – 75,000 = 825,000 = 165,000

N 5 5

Unidades Producidas

Años Cálculo Gasto depreciación Depreciación acumulada Valor en libros

0 $ 900,000.00

1 4,000 x 68.75 275,000 275,000 625,000

2 3,400 x 68.75 233,750 508,750 391,250

3 2,300 x 68.75 158,125 666,875 233,125

4 1,900 x 68.75 130,625 797,500 102,500

5 400 x 68.75 27,500 825,000 75,000

Totales 825,000.00 825,000.00 75,000.00

 D= C-R

900,000-75,000 825,000

D = 12,000 = 12,000 = 68.75

x HT
P

Saldos Decrecientes

Años Cálculo Gasto depreciación Depreciación acumulada Valor en libros

0 $ 900,000.00

1 900,000 x 40% 360,000 360,000 540,000

2 540,000 x 40% 216,000 576,000 324,000

3 324,000 x 40% 129,600 705,600 194,400

4 194,400 x 40% 77,760 783,360 116,640

5 41,640 825,000 75,000

Totales 825,000.00 825,000.00 75,000.00