1. Se adquirió un vehículo para la empresa el 01 de enero de 2018 a un costo de $ 95.000.000.

El valor resi
del 10% del valor de adquisición y la vida útil estimada de 7 años. Aplicar la depreciación mensual. Hasta ll
final de la vida útil.

Datos:
Valor de adquisición $ 95,000,000.00
Valor residual 10%
Vida útil 7 84

SUMA DE DIGITOS
MES VALOR INICIAL VALOR RESIDUAL DEPRECIACIÒN

84 $ 95,000,000.00 $ 9,500,000.00 $ 2,011,764.71

83 $ 92,988,235.29 $ 9,500,000.00 $ 1,987,815.13
82 $ 91,000,420.17 $ 9,500,000.00 $ 1,963,865.55
81 $ 89,036,554.62 $ 9,500,000.00 $ 1,939,915.97
80 $ 87,096,638.66 $ 9,500,000.00 $ 1,915,966.39
79 $ 85,180,672.27 $ 9,500,000.00 $ 1,892,016.81
78 $ 83,288,655.46 $ 9,500,000.00 $ 1,868,067.23
77 $ 81,420,588.24 $ 9,500,000.00 $ 1,844,117.65
76 $ 79,576,470.59 $ 9,500,000.00 $ 1,820,168.07
75 $ 77,756,302.52 $ 9,500,000.00 $ 1,796,218.49
74 $ 75,960,084.03 $ 9,500,000.00 $ 1,772,268.91
73 $ 74,187,815.13 $ 9,500,000.00 $ 1,748,319.33
72 $ 72,439,495.80 $ 9,500,000.00 $ 1,724,369.75
71 $ 70,715,126.05 $ 9,500,000.00 $ 1,700,420.17
70 $ 69,014,705.88 $ 9,500,000.00 $ 1,676,470.59
69 $ 67,338,235.29 $ 9,500,000.00 $ 1,652,521.01
68 $ 65,685,714.29 $ 9,500,000.00 $ 1,628,571.43
67 $ 64,057,142.86 $ 9,500,000.00 $ 1,604,621.85
66 $ 62,452,521.01 $ 9,500,000.00 $ 1,580,672.27
65 $ 60,871,848.74 $ 9,500,000.00 $ 1,556,722.69
64 $ 59,315,126.05 $ 9,500,000.00 $ 1,532,773.11
63 $ 57,782,352.94 $ 9,500,000.00 $ 1,508,823.53
62 $ 56,273,529.41 $ 9,500,000.00 $ 1,484,873.95
61 $ 54,788,655.46 $ 9,500,000.00 $ 1,460,924.37
60 $ 53,327,731.09 $ 9,500,000.00 $ 1,436,974.79
59 $ 51,890,756.30 $ 9,500,000.00 $ 1,413,025.21
58 $ 50,477,731.09 $ 9,500,000.00 $ 1,389,075.63
57 $ 49,088,655.46 $ 9,500,000.00 $ 1,365,126.05
56 $ 47,723,529.41 $ 9,500,000.00 $ 1,341,176.47
55 $ 46,382,352.94 $ 9,500,000.00 $ 1,317,226.89
54 $ 45,065,126.05 $ 9,500,000.00 $ 1,293,277.31
53 $ 43,771,848.74 $ 9,500,000.00 $ 1,269,327.73
52 $ 42,502,521.01 $ 9,500,000.00 $ 1,245,378.15
51 $ 41,257,142.86 $ 9,500,000.00 $ 1,221,428.57
50 $ 40,035,714.29 $ 9,500,000.00 $ 1,197,478.99
49 $ 38,838,235.29 $ 9,500,000.00 $ 1,173,529.41
48 $ 37,664,705.88 $ 9,500,000.00 $ 1,149,579.83
47 $ 36,515,126.05 $ 9,500,000.00 $ 1,125,630.25
46 $ 35,389,495.80 $ 9,500,000.00 $ 1,101,680.67
45 $ 34,287,815.13 $ 9,500,000.00 $ 1,077,731.09
44 $ 33,210,084.03 $ 9,500,000.00 $ 1,053,781.51
43 $ 32,156,302.52 $ 9,500,000.00 $ 1,029,831.93
42 $ 31,126,470.59 $ 9,500,000.00 $ 1,005,882.35
41 $ 30,120,588.24 $ 9,500,000.00 $ 981,932.77
40 $ 29,138,655.46 $ 9,500,000.00 $ 957,983.19
39 $ 28,180,672.27 $ 9,500,000.00 $ 934,033.61
38 $ 27,246,638.66 $ 9,500,000.00 $ 910,084.03
37 $ 26,336,554.62 $ 9,500,000.00 $ 886,134.45
36 $ 25,450,420.17 $ 9,500,000.00 $ 862,184.87
35 $ 24,588,235.29 $ 9,500,000.00 $ 838,235.29
34 $ 23,750,000.00 $ 9,500,000.00 $ 814,285.71
33 $ 22,935,714.29 $ 9,500,000.00 $ 790,336.13
32 $ 22,145,378.15 $ 9,500,000.00 $ 766,386.55
31 $ 21,378,991.60 $ 9,500,000.00 $ 742,436.97
30 $ 20,636,554.62 $ 9,500,000.00 $ 718,487.39
29 $ 19,918,067.23 $ 9,500,000.00 $ 694,537.82
28 $ 19,223,529.41 $ 9,500,000.00 $ 670,588.24
27 $ 18,552,941.18 $ 9,500,000.00 $ 646,638.66
26 $ 17,906,302.52 $ 9,500,000.00 $ 622,689.08
25 $ 17,283,613.45 $ 9,500,000.00 $ 598,739.50
24 $ 16,684,873.95 $ 9,500,000.00 $ 574,789.92
23 $ 16,110,084.03 $ 9,500,000.00 $ 550,840.34
22 $ 15,559,243.70 $ 9,500,000.00 $ 526,890.76
21 $ 15,032,352.94 $ 9,500,000.00 $ 502,941.18
20 $ 14,529,411.76 $ 9,500,000.00 $ 478,991.60
19 $ 14,050,420.17 $ 9,500,000.00 $ 455,042.02
18 $ 13,595,378.15 $ 9,500,000.00 $ 431,092.44
17 $ 13,164,285.71 $ 9,500,000.00 $ 407,142.86
16 $ 12,757,142.86 $ 9,500,000.00 $ 383,193.28
15 $ 12,373,949.58 $ 9,500,000.00 $ 359,243.70
14 $ 12,014,705.88 $ 9,500,000.00 $ 335,294.12
13 $ 11,679,411.76 $ 9,500,000.00 $ 311,344.54
12 $ 11,368,067.23 $ 9,500,000.00 $ 287,394.96
11 $ 11,080,672.27 $ 9,500,000.00 $ 263,445.38
10 $ 10,817,226.89 $ 9,500,000.00 $ 239,495.80
9 $ 10,577,731.09 $ 9,500,000.00 $ 215,546.22
8 $ 10,362,184.87 $ 9,500,000.00 $ 191,596.64
7 $ 10,170,588.24 $ 9,500,000.00 $ 167,647.06
6 $ 10,002,941.18 $ 9,500,000.00 $ 143,697.48
5 $ 9,859,243.70 $ 9,500,000.00 $ 119,747.90
4 $ 9,739,495.80 $ 9,500,000.00 $ 95,798.32
3 $ 9,643,697.48 $ 9,500,000.00 $ 71,848.74
2 $ 9,571,848.74 $ 9,500,000.00 $ 47,899.16
1 $ 9,523,949.58 $ 9,500,000.00 $ 23,949.58
sto de $ 95.000.000. El valor residual es
la depreciación mensual. Hasta llegar al

SUMA DE DIGITOS 3570

LÍNEA RECTA
SALDO MES VALOR INICIAL VALOR RESIDUAL DEPRECIACIÒN

$ 92,988,235.29 84 $ 95,000,000.00 $ 9,500,000.00 $ 1,017,857.14

$ 91,000,420.17 83 $ 93,982,142.86 $ 9,500,000.00 $ 1,017,857.14
$ 89,036,554.62 82 $ 92,964,285.71 $ 9,500,000.00 $ 1,017,857.14
$ 87,096,638.66 81 $ 91,946,428.57 $ 9,500,000.00 $ 1,017,857.14
$ 85,180,672.27 80 $ 90,928,571.43 $ 9,500,000.00 $ 1,017,857.14
$ 83,288,655.46 79 $ 89,910,714.29 $ 9,500,000.00 $ 1,017,857.14
$ 81,420,588.24 78 $ 88,892,857.14 $ 9,500,000.00 $ 1,017,857.14
$ 79,576,470.59 77 $ 87,875,000.00 $ 9,500,000.00 $ 1,017,857.14
$ 77,756,302.52 76 $ 86,857,142.86 $ 9,500,000.00 $ 1,017,857.14
$ 75,960,084.03 75 $ 85,839,285.71 $ 9,500,000.00 $ 1,017,857.14
$ 74,187,815.13 74 $ 84,821,428.57 $ 9,500,000.00 $ 1,017,857.14
$ 72,439,495.80 73 $ 83,803,571.43 $ 9,500,000.00 $ 1,017,857.14
$ 70,715,126.05 72 $ 82,785,714.29 $ 9,500,000.00 $ 1,017,857.14
$ 69,014,705.88 71 $ 81,767,857.14 $ 9,500,000.00 $ 1,017,857.14
$ 67,338,235.29 70 $ 80,750,000.00 $ 9,500,000.00 $ 1,017,857.14
$ 65,685,714.29 69 $ 79,732,142.86 $ 9,500,000.00 $ 1,017,857.14
$ 64,057,142.86 68 $ 78,714,285.71 $ 9,500,000.00 $ 1,017,857.14
$ 62,452,521.01 67 $ 77,696,428.57 $ 9,500,000.00 $ 1,017,857.14
$ 60,871,848.74 66 $ 76,678,571.43 $ 9,500,000.00 $ 1,017,857.14
$ 59,315,126.05 65 $ 75,660,714.29 $ 9,500,000.00 $ 1,017,857.14
$ 57,782,352.94 64 $ 74,642,857.14 $ 9,500,000.00 $ 1,017,857.14
$ 56,273,529.41 63 $ 73,625,000.00 $ 9,500,000.00 $ 1,017,857.14
$ 54,788,655.46 62 $ 72,607,142.86 $ 9,500,000.00 $ 1,017,857.14
$ 53,327,731.09 61 $ 71,589,285.71 $ 9,500,000.00 $ 1,017,857.14
$ 51,890,756.30 60 $ 70,571,428.57 $ 9,500,000.00 $ 1,017,857.14
$ 50,477,731.09 59 $ 69,553,571.43 $ 9,500,000.00 $ 1,017,857.14
$ 49,088,655.46 58 $ 68,535,714.29 $ 9,500,000.00 $ 1,017,857.14
$ 47,723,529.41 57 $ 67,517,857.14 $ 9,500,000.00 $ 1,017,857.14
$ 46,382,352.94 56 $ 66,500,000.00 $ 9,500,000.00 $ 1,017,857.14
$ 45,065,126.05 55 $ 65,482,142.86 $ 9,500,000.00 $ 1,017,857.14
$ 43,771,848.74 54 $ 64,464,285.71 $ 9,500,000.00 $ 1,017,857.14
$ 42,502,521.01 53 $ 63,446,428.57 $ 9,500,000.00 $ 1,017,857.14
$ 41,257,142.86 52 $ 62,428,571.43 $ 9,500,000.00 $ 1,017,857.14
$ 40,035,714.29 51 $ 61,410,714.29 $ 9,500,000.00 $ 1,017,857.14
$ 38,838,235.29 50 $ 60,392,857.14 $ 9,500,000.00 $ 1,017,857.14
$ 37,664,705.88 49 $ 59,375,000.00 $ 9,500,000.00 $ 1,017,857.14
$ 36,515,126.05 48 $ 58,357,142.86 $ 9,500,000.00 $ 1,017,857.14
$ 35,389,495.80 47 $ 57,339,285.71 $ 9,500,000.00 $ 1,017,857.14
$ 34,287,815.13 46 $ 56,321,428.57 $ 9,500,000.00 $ 1,017,857.14
$ 33,210,084.03 45 $ 55,303,571.43 $ 9,500,000.00 $ 1,017,857.14
$ 32,156,302.52 44 $ 54,285,714.29 $ 9,500,000.00 $ 1,017,857.14
$ 31,126,470.59 43 $ 53,267,857.14 $ 9,500,000.00 $ 1,017,857.14
$ 30,120,588.24 42 $ 52,250,000.00 $ 9,500,000.00 $ 1,017,857.14
$ 29,138,655.46 41 $ 51,232,142.86 $ 9,500,000.00 $ 1,017,857.14
$ 28,180,672.27 40 $ 50,214,285.71 $ 9,500,000.00 $ 1,017,857.14
$ 27,246,638.66 39 $ 49,196,428.57 $ 9,500,000.00 $ 1,017,857.14
$ 26,336,554.62 38 $ 48,178,571.43 $ 9,500,000.00 $ 1,017,857.14
$ 25,450,420.17 37 $ 47,160,714.29 $ 9,500,000.00 $ 1,017,857.14
$ 24,588,235.29 36 $ 46,142,857.14 $ 9,500,000.00 $ 1,017,857.14
$ 23,750,000.00 35 $ 45,125,000.00 $ 9,500,000.00 $ 1,017,857.14
$ 22,935,714.29 34 $ 44,107,142.86 $ 9,500,000.00 $ 1,017,857.14
$ 22,145,378.15 33 $ 43,089,285.71 $ 9,500,000.00 $ 1,017,857.14
$ 21,378,991.60 32 $ 42,071,428.57 $ 9,500,000.00 $ 1,017,857.14
$ 20,636,554.62 31 $ 41,053,571.43 $ 9,500,000.00 $ 1,017,857.14
$ 19,918,067.23 30 $ 40,035,714.29 $ 9,500,000.00 $ 1,017,857.14
$ 19,223,529.41 29 $ 39,017,857.14 $ 9,500,000.00 $ 1,017,857.14
$ 18,552,941.18 28 $ 38,000,000.00 $ 9,500,000.00 $ 1,017,857.14
$ 17,906,302.52 27 $ 36,982,142.86 $ 9,500,000.00 $ 1,017,857.14
$ 17,283,613.45 26 $ 35,964,285.71 $ 9,500,000.00 $ 1,017,857.14
$ 16,684,873.95 25 $ 34,946,428.57 $ 9,500,000.00 $ 1,017,857.14
$ 16,110,084.03 24 $ 33,928,571.43 $ 9,500,000.00 $ 1,017,857.14
$ 15,559,243.70 23 $ 32,910,714.29 $ 9,500,000.00 $ 1,017,857.14
$ 15,032,352.94 22 $ 31,892,857.14 $ 9,500,000.00 $ 1,017,857.14
$ 14,529,411.76 21 $ 30,875,000.00 $ 9,500,000.00 $ 1,017,857.14
$ 14,050,420.17 20 $ 29,857,142.86 $ 9,500,000.00 $ 1,017,857.14
$ 13,595,378.15 19 $ 28,839,285.71 $ 9,500,000.00 $ 1,017,857.14
$ 13,164,285.71 18 $ 27,821,428.57 $ 9,500,000.00 $ 1,017,857.14
$ 12,757,142.86 17 $ 26,803,571.43 $ 9,500,000.00 $ 1,017,857.14
$ 12,373,949.58 16 $ 25,785,714.29 $ 9,500,000.00 $ 1,017,857.14
$ 12,014,705.88 15 $ 24,767,857.14 $ 9,500,000.00 $ 1,017,857.14
$ 11,679,411.76 14 $ 23,750,000.00 $ 9,500,000.00 $ 1,017,857.14
$ 11,368,067.23 13 $ 22,732,142.86 $ 9,500,000.00 $ 1,017,857.14
$ 11,080,672.27 12 $ 21,714,285.71 $ 9,500,000.00 $ 1,017,857.14
$ 10,817,226.89 11 $ 20,696,428.57 $ 9,500,000.00 $ 1,017,857.14
$ 10,577,731.09 10 $ 19,678,571.43 $ 9,500,000.00 $ 1,017,857.14
$ 10,362,184.87 9 $ 18,660,714.29 $ 9,500,000.00 $ 1,017,857.14
$ 10,170,588.24 8 $ 17,642,857.14 $ 9,500,000.00 $ 1,017,857.14
$ 10,002,941.18 7 $ 16,625,000.00 $ 9,500,000.00 $ 1,017,857.14
$ 9,859,243.70 6 $ 15,607,142.86 $ 9,500,000.00 $ 1,017,857.14
$ 9,739,495.80 5 $ 14,589,285.71 $ 9,500,000.00 $ 1,017,857.14
$ 9,643,697.48 4 $ 13,571,428.57 $ 9,500,000.00 $ 1,017,857.14
$ 9,571,848.74 3 $ 12,553,571.43 $ 9,500,000.00 $ 1,017,857.14
$ 9,523,949.58 2 $ 11,535,714.29 $ 9,500,000.00 $ 1,017,857.14
$ 9,500,000.00 1 $ 10,517,857.14 $ 9,500,000.00 $ 1,017,857.14
 SALDO

$ 93,982,142.86
$ 92,964,285.71
$ 91,946,428.57
$ 90,928,571.43
$ 89,910,714.29
$ 88,892,857.14
$ 87,875,000.00
$ 86,857,142.86
$ 85,839,285.71
$ 84,821,428.57
$ 83,803,571.43
$ 82,785,714.29
$ 81,767,857.14
$ 80,750,000.00
$ 79,732,142.86
$ 78,714,285.71
$ 77,696,428.57
$ 76,678,571.43
$ 75,660,714.29
$ 74,642,857.14
$ 73,625,000.00
$ 72,607,142.86
$ 71,589,285.71
$ 70,571,428.57
$ 69,553,571.43
$ 68,535,714.29
$ 67,517,857.14
$ 66,500,000.00
$ 65,482,142.86
$ 64,464,285.71
$ 63,446,428.57
$ 62,428,571.43
$ 61,410,714.29
$ 60,392,857.14
$ 59,375,000.00
$ 58,357,142.86
$ 57,339,285.71
$ 56,321,428.57
$ 55,303,571.43
$ 54,285,714.29
$ 53,267,857.14
$ 52,250,000.00
$ 51,232,142.86
$ 50,214,285.71
$ 49,196,428.57
$ 48,178,571.43
$ 47,160,714.29
$ 46,142,857.14
$ 45,125,000.00
$ 44,107,142.86
$ 43,089,285.71
$ 42,071,428.57
$ 41,053,571.43
$ 40,035,714.29
$ 39,017,857.14
$ 38,000,000.00
$ 36,982,142.86
$ 35,964,285.71
$ 34,946,428.57
$ 33,928,571.43
$ 32,910,714.29
$ 31,892,857.14
$ 30,875,000.00
$ 29,857,142.86
$ 28,839,285.71
$ 27,821,428.57
$ 26,803,571.43
$ 25,785,714.29
$ 24,767,857.14
$ 23,750,000.00
$ 22,732,142.86
$ 21,714,285.71
$ 20,696,428.57
$ 19,678,571.43
$ 18,660,714.29
$ 17,642,857.14
$ 16,625,000.00
$ 15,607,142.86
$ 14,589,285.71
$ 13,571,428.57
$ 12,553,571.43
$ 11,535,714.29
$ 10,517,857.14
$ 9,500,000.00
 1.       La empresa, adquiere con sus excedentes de liquidez, un CDT, Clasificado como como instrum

Valor nominal $ 15,000,000.00

Tasa interés 4.80%
Interes trimestral 1.18%
Plazo 4
Costo transacción $ 90,000.00
Constitución 2/1/2019
Vencimiento 1/30/2020
TIR 0.3429%

Reconocimiento inicial
1201 CDT $ 15,090,000.00
1102 BANCOS $ 15,090,000.00

Flujo de efectivo
Febrero Febrero Marzo
Principal $ (15,090,000.00)
Interés
Flujo total $ (15,090,000.00) $ - $ -

Amortización CDT

PERIODO CDT SALDO INICIAL

Febrero $ (15,090,000.00) $ -
Febrero $ 15,090,000.00
Marzo $ 15,141,740.49
Abril $ 15,193,658.38
Mayo $ 15,067,845.38
Junio $ 15,119,509.90
Julio $ 15,171,351.57
Agosto $ 15,045,462.08
Septiembre $ 15,097,049.86
Octubre $ 15,148,814.52
Noviembre $ 15,022,847.75
Diciembre $ 15,074,357.98
Enero $ 15,126,044.84
n CDT, Clasificado como como instrumento financiero básico, con las siguientes condiciones:

trimestres

Abril Mayo Junio Julio Agosto Septiembre Octubre

$ 177,908.92 $ 177,908.92 $ 177,908.92

$ 177,908.92 $ - $ - $ 177,908.92 $ - $ - $ 177,908.92

INTERESES INTERES COSTO COSTO

PAGADOS AMORTIZADO AMORTIZADO

$ - $ - $ -
0 $ 51,740.49 $ 15,141,740.49 ASIENTOS CONTABLES
0 $ 51,917.89 $ 15,193,658.38 Interés Amortizado Febrero
$ 177,908.92 $ 52,095.91 $ 15,067,845.38 1201 CDT $ 51,740.49
$ 51,664.52 $ 15,119,509.90 4204 INTERÉS
$ 51,841.67 $ 15,171,351.57 Marzo
$ 177,908.92 $ 52,019.43 $ 15,045,462.08 1201 CDT $ 51,917.89
$ 51,587.78 $ 15,097,049.86 4204 INTERÉS
$ 51,764.66 $ 15,148,814.52
$ 177,908.92 $ 51,942.15 $ 15,022,847.75 Interés pagado Abril- Julio- Octubre-Enero
$ 51,510.24 $ 15,074,357.98 1102 BANCOS $ 177,908.92
$ 51,686.85 $ 15,126,044.84 1201 CDT
$ 177,908.92 $ 51,864.08 $ 15,000,000.00
Reversar CDT
1102 BANCOS $ 15,000,000.00
1201 CDT
 Noviembre Diciembre Enero
$ 15,000,000.00
$ 177,908.92
$ - $ - $ 15,177,908.92

$ 51,740.49

$ 51,917.89

ulio- Octubre-Enero

$ 177,908.92

$ 15,000,000.00