Empresa Fantastica Ltda Compra un una maquina a Gran contribuyente

Maquinaria $ 14,500,000
Depreciación en linea recta VP
Vida útil 10 años VP
Asesoria técnica $ 3,550,000
Valor de salvamento 5%
Costo de transporte $ 2,650,000
Descuento condicionado 3.50%
Desmantelamiento $ 4,500,000
Tasa de mercado 4%
Feb-01
Maquina Vlr compra Transporte Impuestos
$ 14,500,000 $ 2,650,000 $ 2,320,000

MEDICIÓN INICIAL
CÓDIGO CONCEPTO DEBE
152005 MAQUINARIA $ 23,232,539
135590 IVA DESCONTABLE $ 2,320,000
233595 CUENTAS POR PAGAR
269595 PROVISIÓN DESMANTE.
SUMAS IGUALES $ 25,552,539

MEDICIÓN POSTERIOR
Feb-28
CÓDIGO CONCEPTO DEBE
269595 Provisión desmante $9,952
425030 Intereses
SUMAS IGIALES $9,952

Depreciación
Salvamento $ 1,161,627
Valor del activo menos salvamento $ 22,070,912
Valor de depreciación $ 183,924 Mensual

CÓDIGO CONCEPTO DEBE

516020 Gastos depreciación $ 183,924
159220 Depreciación acum
SUMAS IGUALES
Desmantelamiento
-$ 3,040,039
$ 3,040,039 Amortización desmantelamiento

VP=VF(1+i)^-n
$ 4,500,000 Interes mensual Periodo Cuota
4% 0.33% 1 $3,040,038.76
10 2 $3,049,991.06
3 $3,059,975.93
4 $3,069,993.50
Dto condi Asesoria técnica DesmantelamieVr del activo 5 $3,080,043.86
$ 507,500 $ 3,550,000 $ 3,040,039 $ 23,232,539 6 $3,090,127.12
7 $3,100,243.39
8 $3,110,392.78
9 $3,120,575.40
HABER 10 $3,130,791.35
11 $3,141,040.75
12 $3,151,323.70
$ 22,512,500 13 $3,161,640.31
$ 3,040,039 14 $3,171,990.70
$ 25,552,539 15 $3,182,374.97
16 $3,192,793.24
17 $3,203,245.61
18 $3,213,732.20
HABER 19 $3,224,253.13
20 $3,234,808.49
$9,952 21 $3,245,398.41
$9,952 22 $3,256,023.00
23 $3,266,682.38
24 $3,277,376.64
25 $3,288,105.92
26 $3,298,870.33
27 $3,309,669.97
28 $3,320,504.97
29 $3,331,375.44
30 $3,342,281.49
HABER 31 $3,353,223.25
32 $3,364,200.83
$ 183,924 33 $3,375,214.35
34 $3,386,263.92
35 $3,397,349.67
36 $3,408,471.71
37 $3,419,630.16
38 $3,430,825.14
39 $3,442,056.77
40 $3,453,325.17
41 $3,464,630.45
42 $3,475,972.75
43 $3,487,352.18
44 $3,498,768.87
45 $3,510,222.92
46 $3,521,714.48
47 $3,533,243.66
48 $3,544,810.58
49 $3,556,415.37
50 $3,568,058.14
51 $3,579,739.04
52 $3,591,458.17
53 $3,603,215.67
54 $3,615,011.66
55 $3,626,846.27
56 $3,638,719.62
57 $3,650,631.84
58 $3,662,583.06
59 $3,674,573.40
60 $3,686,603.00
61 $3,698,671.98
62 $3,710,780.47
63 $3,722,928.60
64 $3,735,116.50
65 $3,747,344.30
66 $3,759,612.13
67 $3,771,920.12
68 $3,784,268.41
69 $3,796,657.12
70 $3,809,086.38
71 $3,821,556.34
72 $3,834,067.12
73 $3,846,618.86
74 $3,859,211.69
75 $3,871,845.74
76 $3,884,521.16
77 $3,897,238.07
78 $3,909,996.61
79 $3,922,796.93
80 $3,935,639.14
81 $3,948,523.40
82 $3,961,449.84
83 $3,974,418.59
84 $3,987,429.81
85 $4,000,483.61
86 $4,013,580.16
87 $4,026,719.57
88 $4,039,902.01
 89 $4,053,127.59
90 $4,066,396.48
91 $4,079,708.80
92 $4,093,064.71
93 $4,106,464.34
94 $4,119,907.83
95 $4,133,395.34
96 $4,146,927.00
97 $4,160,502.96
98 $4,174,123.36
99 $4,187,788.36
100 $4,201,498.09
101 $4,215,252.70
102 $4,229,052.34
103 $4,242,897.15
104 $4,256,787.30
105 $4,270,722.91
106 $4,284,704.15
107 $4,298,731.15
108 $4,312,804.08
109 $4,326,923.08
110 $4,341,088.30
111 $4,355,299.89
112 $4,369,558.01
113 $4,383,862.80
114 $4,398,214.43
115 $4,412,613.04
116 $4,427,058.79
117 $4,441,551.83
118 $4,456,092.31
119 $4,470,680.40
120 $4,485,316.24
antelamiento Depreciación
Interes Valor Periodo
$9,952.30 $3,049,991.06
$9,984.88 $3,059,975.93
$10,017.56 $3,069,993.50
$10,050.36 $3,080,043.86
$10,083.26 $3,090,127.12
$10,116.27 $3,100,243.39
$10,149.39 $3,110,392.78
$10,182.62 $3,120,575.40
$10,215.95 $3,130,791.35
$10,249.40 $3,141,040.75
$10,282.95 $3,151,323.70
$10,316.61 $3,161,640.31
$10,350.39 $3,171,990.70
$10,384.27 $3,182,374.97
$10,418.27 $3,192,793.24
$10,452.37 $3,203,245.61
$10,486.59 $3,213,732.20
$10,520.92 $3,224,253.13
$10,555.37 $3,234,808.49
$10,589.92 $3,245,398.41
$10,624.59 $3,256,023.00
$10,659.37 $3,266,682.38
$10,694.27 $3,277,376.64
$10,729.28 $3,288,105.92
$10,764.40 $3,298,870.33
$10,799.64 $3,309,669.97
$10,835.00 $3,320,504.97
$10,870.47 $3,331,375.44
$10,906.06 $3,342,281.49
$10,941.76 $3,353,223.25
$10,977.58 $3,364,200.83
$11,013.52 $3,375,214.35
$11,049.57 $3,386,263.92
$11,085.75 $3,397,349.67
$11,122.04 $3,408,471.71
$11,158.45 $3,419,630.16
$11,194.98 $3,430,825.14
$11,231.63 $3,442,056.77
$11,268.40 $3,453,325.17
$11,305.29 $3,464,630.45
Activo Depreciación
1 $23,232,539 $ 183,924
2 $23,048,614 $ 183,924
3 $22,864,690 $ 183,924
4 $22,680,766 $ 183,924
5 $22,496,842 $ 183,924
6 $22,312,917 $ 183,924
7 $22,128,993 $ 183,924
8 $21,945,069 $ 183,924
9 $21,761,145 $ 183,924
10 $21,577,220 $ 183,924
11 $21,393,296 $ 183,924
12 $21,209,372 $ 183,924
13 $21,025,448 $ 183,924
14 $20,841,523 $ 183,924
15 $20,657,599 $ 183,924
16 $20,473,675 $ 183,924
17 $20,289,751 $ 183,924
18 $20,105,826 $ 183,924
19 $19,921,902 $ 183,924
20 $19,737,978 $ 183,924
21 $19,554,053 $ 183,924
22 $19,370,129 $ 183,924
23 $19,186,205 $ 183,924
24 $19,002,281 $ 183,924
25 $18,818,356 $ 183,924
26 $18,634,432 $ 183,924
27 $18,450,508 $ 183,924
28 $18,266,584 $ 183,924
29 $18,082,659 $ 183,924
30 $17,898,735 $ 183,924
31 $17,714,811 $ 183,924
32 $17,530,887 $ 183,924
33 $17,346,962 $ 183,924
34 $17,163,038 $ 183,924
35 $16,979,114 $ 183,924
36 $16,795,189 $ 183,924
37 $16,611,265 $ 183,924
38 $16,427,341 $ 183,924
39 $16,243,417 $ 183,924
40 $16,059,492 $ 183,924
$11,342.30 $3,475,972.75 41 $15,875,568 $ 183,924
$11,379.43 $3,487,352.18 42 $15,691,644 $ 183,924
$11,416.68 $3,498,768.87 43 $15,507,720 $ 183,924
$11,454.06 $3,510,222.92 44 $15,323,795 $ 183,924
$11,491.56 $3,521,714.48 45 $15,139,871 $ 183,924
$11,529.18 $3,533,243.66 46 $14,955,947 $ 183,924
$11,566.92 $3,544,810.58 47 $14,772,023 $ 183,924
$11,604.79 $3,556,415.37 48 $14,588,098 $ 183,924
$11,642.78 $3,568,058.14 49 $14,404,174 $ 183,924
$11,680.89 $3,579,739.04 50 $14,220,250 $ 183,924
$11,719.13 $3,591,458.17 51 $14,036,326 $ 183,924
$11,757.50 $3,603,215.67 52 $13,852,401 $ 183,924
$11,795.99 $3,615,011.66 53 $13,668,477 $ 183,924
$11,834.61 $3,626,846.27 54 $13,484,553 $ 183,924
$11,873.35 $3,638,719.62 55 $13,300,628 $ 183,924
$11,912.22 $3,650,631.84 56 $13,116,704 $ 183,924
$11,951.22 $3,662,583.06 57 $12,932,780 $ 183,924
$11,990.34 $3,674,573.40 58 $12,748,856 $ 183,924
$12,029.60 $3,686,603.00 59 $12,564,931 $ 183,924
$12,068.98 $3,698,671.98 60 $12,381,007 $ 183,924
$12,108.49 $3,710,780.47 61 $12,197,083 $ 183,924
$12,148.13 $3,722,928.60 62 $12,013,159 $ 183,924
$12,187.90 $3,735,116.50 63 $11,829,234 $ 183,924
$12,227.80 $3,747,344.30 64 $11,645,310 $ 183,924
$12,267.83 $3,759,612.13 65 $11,461,386 $ 183,924
$12,307.99 $3,771,920.12 66 $11,277,462 $ 183,924
$12,348.28 $3,784,268.41 67 $11,093,537 $ 183,924
$12,388.71 $3,796,657.12 68 $10,909,613 $ 183,924
$12,429.27 $3,809,086.38 69 $10,725,689 $ 183,924
$12,469.96 $3,821,556.34 70 $10,541,764 $ 183,924
$12,510.78 $3,834,067.12 71 $10,357,840 $ 183,924
$12,551.74 $3,846,618.86 72 $10,173,916 $ 183,924
$12,592.83 $3,859,211.69 73 $9,989,992 $ 183,924
$12,634.05 $3,871,845.74 74 $9,806,067 $ 183,924
$12,675.42 $3,884,521.16 75 $9,622,143 $ 183,924
$12,716.91 $3,897,238.07 76 $9,438,219 $ 183,924
$12,758.54 $3,909,996.61 77 $9,254,295 $ 183,924
$12,800.31 $3,922,796.93 78 $9,070,370 $ 183,924
$12,842.22 $3,935,639.14 79 $8,886,446 $ 183,924
$12,884.26 $3,948,523.40 80 $8,702,522 $ 183,924
$12,926.44 $3,961,449.84 81 $8,518,598 $ 183,924
$12,968.76 $3,974,418.59 82 $8,334,673 $ 183,924
$13,011.21 $3,987,429.81 83 $8,150,749 $ 183,924
$13,053.81 $4,000,483.61 84 $7,966,825 $ 183,924
$13,096.54 $4,013,580.16 85 $7,782,900 $ 183,924
$13,139.42 $4,026,719.57 86 $7,598,976 $ 183,924
$13,182.43 $4,039,902.01 87 $7,415,052 $ 183,924
$13,225.59 $4,053,127.59 88 $7,231,128 $ 183,924
$13,268.89 $4,066,396.48 89 $7,047,203 $ 183,924
$13,312.32 $4,079,708.80 90 $6,863,279 $ 183,924
$13,355.91 $4,093,064.71 91 $6,679,355 $ 183,924
$13,399.63 $4,106,464.34 92 $6,495,431 $ 183,924
$13,443.50 $4,119,907.83 93 $6,311,506 $ 183,924
$13,487.51 $4,133,395.34 94 $6,127,582 $ 183,924
$13,531.66 $4,146,927.00 95 $5,943,658 $ 183,924
$13,575.96 $4,160,502.96 96 $5,759,734 $ 183,924
$13,620.40 $4,174,123.36 97 $5,575,809 $ 183,924
$13,664.99 $4,187,788.36 98 $5,391,885 $ 183,924
$13,709.73 $4,201,498.09 99 $5,207,961 $ 183,924
$13,754.61 $4,215,252.70 100 $5,024,037 $ 183,924
$13,799.64 $4,229,052.34 101 $4,840,112 $ 183,924
$13,844.82 $4,242,897.15 102 $4,656,188 $ 183,924
$13,890.14 $4,256,787.30 103 $4,472,264 $ 183,924
$13,935.61 $4,270,722.91 104 $4,288,339 $ 183,924
$13,981.24 $4,284,704.15 105 $4,104,415 $ 183,924
$14,027.01 $4,298,731.15 106 $3,920,491 $ 183,924
$14,072.93 $4,312,804.08 107 $3,736,567 $ 183,924
$14,119.00 $4,326,923.08 108 $3,552,642 $ 183,924
$14,165.22 $4,341,088.30 109 $3,368,718 $ 183,924
$14,211.59 $4,355,299.89 110 $3,184,794 $ 183,924
$14,258.12 $4,369,558.01 111 $3,000,870 $ 183,924
$14,304.80 $4,383,862.80 112 $2,816,945 $ 183,924
$14,351.63 $4,398,214.43 113 $2,633,021 $ 183,924
$14,398.61 $4,412,613.04 114 $2,449,097 $ 183,924
$14,445.75 $4,427,058.79 115 $2,265,173 $ 183,924
$14,493.04 $4,441,551.83 116 $2,081,248 $ 183,924
$14,540.48 $4,456,092.31 117 $1,897,324 $ 183,924
$14,588.09 $4,470,680.40 118 $1,713,400 $ 183,924
$14,635.84 $4,485,316.24 119 $1,529,475 $ 183,924
$14,683.76 $4,500,000.00 120 $1,345,551 $ 183,924
Depreciación Acum Valor en libros
$ 183,924 $ 23,048,614
$ 367,849 $ 22,864,690
$ 551,773 $ 22,680,766
$ 735,697 $ 22,496,842
$ 919,621 $ 22,312,917
$ 1,103,546 $ 22,128,993
$ 1,287,470 $ 21,945,069
$ 1,471,394 $ 21,761,145
$ 1,655,318 $ 21,577,220
$ 1,839,243 $ 21,393,296
$ 2,023,167 $ 21,209,372
$ 2,207,091 $ 21,025,448
$ 2,391,015 $ 20,841,523
$ 2,574,940 $ 20,657,599
$ 2,758,864 $ 20,473,675
$ 2,942,788 $ 20,289,751
$ 3,126,713 $ 20,105,826
$ 3,310,637 $ 19,921,902
$ 3,494,561 $ 19,737,978
$ 3,678,485 $ 19,554,053
$ 3,862,410 $ 19,370,129
$ 4,046,334 $ 19,186,205
$ 4,230,258 $ 19,002,281
$ 4,414,182 $ 18,818,356
$ 4,598,107 $ 18,634,432
$ 4,782,031 $ 18,450,508
$ 4,965,955 $ 18,266,584
$ 5,149,879 $ 18,082,659
$ 5,333,804 $ 17,898,735
$ 5,517,728 $ 17,714,811
$ 5,701,652 $ 17,530,887
$ 5,885,576 $ 17,346,962
$ 6,069,501 $ 17,163,038
$ 6,253,425 $ 16,979,114
$ 6,437,349 $ 16,795,189
$ 6,621,274 $ 16,611,265
$ 6,805,198 $ 16,427,341
$ 6,989,122 $ 16,243,417
$ 7,173,046 $ 16,059,492
$ 7,356,971 $ 15,875,568
$ 7,540,895 $ 15,691,644
$ 7,724,819 $ 15,507,720
$ 7,908,743 $ 15,323,795
$ 8,092,668 $ 15,139,871
$ 8,276,592 $ 14,955,947
$ 8,460,516 $ 14,772,023
$ 8,644,440 $ 14,588,098
$ 8,828,365 $ 14,404,174
$ 9,012,289 $ 14,220,250
$ 9,196,213 $ 14,036,326
$ 9,380,138 $ 13,852,401
$ 9,564,062 $ 13,668,477
$ 9,747,986 $ 13,484,553
$ 9,931,910 $ 13,300,628
$ 10,115,835 $ 13,116,704
$ 10,299,759 $ 12,932,780
$ 10,483,683 $ 12,748,856
$ 10,667,607 $ 12,564,931
$ 10,851,532 $ 12,381,007
$ 11,035,456 $ 12,197,083
$ 11,219,380 $ 12,013,159
$ 11,403,304 $ 11,829,234
$ 11,587,229 $ 11,645,310
$ 11,771,153 $ 11,461,386
$ 11,955,077 $ 11,277,462
$ 12,139,002 $ 11,093,537
$ 12,322,926 $ 10,909,613
$ 12,506,850 $ 10,725,689
$ 12,690,774 $ 10,541,764
$ 12,874,699 $ 10,357,840
$ 13,058,623 $ 10,173,916
$ 13,242,547 $ 9,989,992
$ 13,426,471 $ 9,806,067
$ 13,610,396 $ 9,622,143
$ 13,794,320 $ 9,438,219
$ 13,978,244 $ 9,254,295
$ 14,162,168 $ 9,070,370
$ 14,346,093 $ 8,886,446
$ 14,530,017 $ 8,702,522
$ 14,713,941 $ 8,518,598
$ 14,897,865 $ 8,334,673
$ 15,081,790 $ 8,150,749
$ 15,265,714 $ 7,966,825
$ 15,449,638 $ 7,782,900
$ 15,633,563 $ 7,598,976
$ 15,817,487 $ 7,415,052
$ 16,001,411 $ 7,231,128
$ 16,185,335 $ 7,047,203
$ 16,369,260 $ 6,863,279
$ 16,553,184 $ 6,679,355
$ 16,737,108 $ 6,495,431
$ 16,921,032 $ 6,311,506
$ 17,104,957 $ 6,127,582
$ 17,288,881 $ 5,943,658
$ 17,472,805 $ 5,759,734
$ 17,656,729 $ 5,575,809
$ 17,840,654 $ 5,391,885
$ 18,024,578 $ 5,207,961
$ 18,208,502 $ 5,024,037
$ 18,392,427 $ 4,840,112
$ 18,576,351 $ 4,656,188
$ 18,760,275 $ 4,472,264
$ 18,944,199 $ 4,288,339
$ 19,128,124 $ 4,104,415
$ 19,312,048 $ 3,920,491
$ 19,495,972 $ 3,736,567
$ 19,679,896 $ 3,552,642
$ 19,863,821 $ 3,368,718
$ 20,047,745 $ 3,184,794
$ 20,231,669 $ 3,000,870
$ 20,415,593 $ 2,816,945
$ 20,599,518 $ 2,633,021
$ 20,783,442 $ 2,449,097
$ 20,967,366 $ 2,265,173
$ 21,151,290 $ 2,081,248
$ 21,335,215 $ 1,897,324
$ 21,519,139 $ 1,713,400
$ 21,703,063 $ 1,529,475
$ 21,886,988 $ 1,345,551
$ 22,070,912 $ 1,161,627