SMARC

Año INGRESO GASTOS DE COSTO INICIAL TASA DEPRECIACION VALOR EN LIBROS

BRUTO IB OPERACIÓN GO SMARC D
0 70000 70000
1 35000 4500 0.2 14000 56000
2 35000 4500 0.32 22400 33600
3 35000 4500 0.192 13440 20160
4 35000 4500 0.1152 8064 12096
5 35000 4500 0.1152 8064 4032
6 35000 4500 0.0576 4032 0

IMPUESTOS SOBRE LA
RENTA DESPUES DE $ 13,510.00
DOS AÑOS

FEDI PARA EL ACTIVO $ 18,490.00

EN EL AÑO 2,
INCLUYENDO DU
VENTA
INGRESO GRABABLE IG IMPUESTOS AL 0.35 DE
INGRESO GRABABLE

16500 5775
8100 2835
17060 5971
22436 7852.6
22436 7852.6
26468 9263.8
Tasa de interes 12%
Interes 90000

Valor
Año Comercial COA Reparacion n de capital VA del COA
1 20000 -30000 -$80,800.00 -$30,000.00
2 20000 -30000 -$43,818.87 -$30,000.00
3 20000 -30000 -$31,544.43 -$30,000.00
4 20000 -30000 -$25,446.41 -$30,000.00
5 20000 -30000 -$21,818.68 -$30,000.00
VA Total
-$110,800.00
-$73,818.87
-$61,544.43
-$55,446.41
-$51,818.68
Tasa de interes 10%
Interes 13000
Valor
Año Comercial COA Reparacion n de capital VA del COA VA Total
1 9000 -2500 -$5,300.00 -$2,500.00 -$7,800.00
2 8000 -2700 -$3,680.95 -$2,595.24 -$6,276.19
3 6000 -3000 -$3,414.80 -$2,717.52 -$6,132.33
4 2000 -3500 -$3,670.18 -$2,886.12 -$6,556.30
5 0 -4500 -$3,429.37 -$3,150.47 -$6,579.84
Tasa de interes 10%
Interes 50000
Valor
Año Comercial COA Reparacion n VA del COA VA Total
1 40000 -5000 -$15,000.00 -$5,000.00 -$20,000.00
2 32000 -7000 -$13,571.43 -$5,952.38 -$19,523.81
3 25600 -9000 -$12,371.60 -$6,873.11 -$19,244.71
4 20480 -11000 -$11,360.70 -$7,762.34 -$19,123.03
5 16384 -13000 -$10,506.22 -$8,620.25 -$19,126.47
Tasa de interes 73% Sistema existente
Interes 450000

Valor
Año Comercial COA Reparacion n de capital VA del COA VA Total
-7 450000
-6 328770
-5 240199
-4 175490
-3 128213
-2 93672
-1 68437
0 50000
1 36530 -160000 -$742,239.98 -$160,000.00 -$902,239.98
2 26689 -160000 -$483,794.97 -$160,000.00 -$643,794.97
3 19499 -160000 -$403,959.14 -$160,000.00 -$563,959.14
4 14246 -160000 -$368,715.62 -$160,000.00 -$528,715.62
5 10408 -160000 -$350,883.87 -$160,000.00 -$510,883.87
Tasa de interes 14% Sistema nuevo
Interes 700000

Valor
Año Comercial COA Reparacion n de capital VA del COA VA Total
1 602000 -150000 -$196,000.00 -$150,000.00 -$346,000.00
2 517720 -150000 -$183,177.57 -$150,000.00 -$333,177.57
3 445239.2 -150000 -$172,066.98 -$150,000.00 -$322,066.98
4 382905.712 -150000 -$162,435.08 -$150,000.00 -$312,435.08
5 329298.912 -150000 -$154,080.98 -$150,000.00 -$304,080.98
6 283197.065 -150000 -$146,831.59 -$150,000.00 -$296,831.59
7 243549.476 -150000 -$140,537.71 -$150,000.00 -$290,537.71
8 209452.549 -150000 -$135,070.68 -$150,000.00 -$285,070.68
9 180129.192 -150000 -$130,319.53 -$150,000.00 -$280,319.53
10 154911.105 -150000 -$126,188.48 -$150,000.00 -$276,188.48