Empresa Procarne

Tractor John Deere L 1,500,000.00

Vida Util 10 20,000 horas
Vida Residual L 15,000.00

Depreciacion Anual L 148,500.00

Depreciacion por hora L 74.25

Tabla de Amortizacion Metodo Lineal

VIDA UTIL DEPRECIACION ANUAL DEPRECIACION ACUMULADA VALOR EN LIBRO
0 L 1,500,000.00
1 L 148,500.00 L 148,500.00 L 1,351,500.00
2 L 148,500.00 L 297,000.00 L 1,203,000.00
3 L 148,500.00 L 445,500.00 L 1,054,500.00
4 L 148,500.00 L 594,000.00 L 906,000.00
5 L 148,500.00 L 742,500.00 L 757,500.00
6 L 148,500.00 L 891,000.00 L 609,000.00
7 L 148,500.00 L 1,039,500.00 L 460,500.00
8 L 148,500.00 L 1,188,000.00 L 312,000.00
9 L 148,500.00 L 1,336,500.00 L 163,500.00
10 L 148,500.00 L 1,485,000.00 L 15,000.00
Maquinaria para Heno L 300,000.00
Vida Util 10 15,000
Vida Residual L 3,000.00

Depreciacion Anual L 29,700.00

Depreciacion por Hora L 19.80

Tabla de Amortizacion Metodo Lineal

VIDA UTIL DEPRECIACION ANUAL DEPRECIACION ACUMULADA
0
1 L 29,700.00 L 29,700.00
2 L 29,700.00 L 59,400.00
3 L 29,700.00 L 89,100.00
4 L 29,700.00 L 118,800.00
5 L 29,700.00 L 148,500.00
6 L 29,700.00 L 178,200.00
7 L 29,700.00 L 207,900.00
8 L 29,700.00 L 237,600.00
9 L 29,700.00 L 267,300.00
10 L 29,700.00 L 297,000.00
horas

VALOR EN LIBRO
L 300,000.00
L 270,300.00
L 240,600.00
L 210,900.00
L 181,200.00
L 151,500.00
L 121,800.00
L 92,100.00
L 62,400.00
L 32,700.00
L 3,000.00
 Agotamiento de Pozo de Agua

Costo L 185,000.00
Vida Util 10
Vida Residual L 1,850.00

Depreciacion Anual L 18,315.00

Tabla de Amortizacion Metodo Lineal

Vida Util Depreciacion Anual Depreciacion Acumulada Valor en Libro
0 L 185,000.00
1 L 18,315.00 L 18,315.00 L 166,685.00
2 L 18,315.00 L 36,630.00 L 148,370.00
3 L 18,315.00 L 54,945.00 L 130,055.00
4 L 18,315.00 L 73,260.00 L 111,740.00
5 L 18,315.00 L 91,575.00 L 93,425.00
6 L 18,315.00 L 109,890.00 L 75,110.00
7 L 18,315.00 L 128,205.00 L 56,795.00
8 L 18,315.00 L 146,520.00 L 38,480.00
9 L 18,315.00 L 164,835.00 L 20,165.00
10 L 18,315.00 L 183,150.00 L 1,850.00
 Planta Procesadora de Lacteos
Costo L 2,500,000.00
Vida Util 10
Capacidad de Produccion 500,000.00
Vida Residual L 25,000.00

Depreciacion Anual L 247,500.00

Depreciacion por Hora L 4.95

Tabla de Amortizacion Metodo UDP

VIDA UTIL DEPRECIACION ANUAL DEPRECIACION POR HORA
0
1 L 247,500.00 L 4.95
2 L 247,500.00 L 4.95
3 L 247,500.00 L 4.95
4 L 247,500.00 L 4.95
5 L 247,500.00 L 4.95
6 L 247,500.00 L 4.95
7 L 247,500.00 L 4.95
8 L 247,500.00 L 4.95
9 L 247,500.00 L 4.95
10 L 247,500.00 L 4.95
DEPRECIACION ACUMULADA VALOR EN LIBROS
L 2,500,000.00
L 247,500.00 L 2,252,500.00
L 495,000.00 L 2,005,000.00
L 742,500.00 L 1,757,500.00
L 990,000.00 L 1,510,000.00
L 1,237,500.00 L 1,262,500.00
L 1,485,000.00 L 1,015,000.00
L 1,732,500.00 L 767,500.00
L 1,980,000.00 L 520,000.00
L 2,227,500.00 L 272,500.00
L 2,475,000.00 L 25,000.00
 Empresa ASAPALSA
Plantacion de palma aceitera 25 Ha
Aprovechamiento de cultivo de 30 años
Produccion a los 2 años de edad

Costo por Ha Gasto por mante 150,000.00 Meses

Gasto por mantenimiento 2,000.00 12
Hectareas 25.00
Costo de plantacion 3,750,000.00
Vida util años 30.00
Costo 4,470,000.00
Valor residual 44,700.00
4,425,300.00

Depreciacion Anual 147,510.00

Tabla de Amortizacion Metodo Lineal

VIDA UTIL DEPRECIACION ANUAL DEPRECIACION ACUMULADA VALOR EN LIBROS
0 L 4,470,000.00
1 L 147,510.00 L 147,510.00 L 4,322,490.00
2 L 147,510.00 L 295,020.00 L 4,174,980.00
3 L 147,510.00 L 442,530.00 L 4,027,470.00
4 L 147,510.00 L 590,040.00 L 3,879,960.00
5 L 147,510.00 L 737,550.00 L 3,732,450.00
6 L 147,510.00 L 885,060.00 L 3,584,940.00
7 L 147,510.00 L 1,032,570.00 L 3,437,430.00
8 L 147,510.00 L 1,180,080.00 L 3,289,920.00
9 L 147,510.00 L 1,327,590.00 L 3,142,410.00
10 L 147,510.00 L 1,475,100.00 L 2,994,900.00
11 L 147,510.00 L 1,622,610.00 L 2,847,390.00
12 L 147,510.00 L 1,770,120.00 L 2,699,880.00
13 L 147,510.00 L 1,917,630.00 L 2,552,370.00
14 L 147,510.00 L 2,065,140.00 L 2,404,860.00
15 L 147,510.00 L 2,212,650.00 L 2,257,350.00
16 L 147,510.00 L 2,360,160.00 L 2,109,840.00
17 L 147,510.00 L 2,507,670.00 L 1,962,330.00
18 L 147,510.00 L 2,655,180.00 L 1,814,820.00
19 L 147,510.00 L 2,802,690.00 L 1,667,310.00
20 L 147,510.00 L 2,950,200.00 L 1,519,800.00
21 L 147,510.00 L 3,097,710.00 L 1,372,290.00
22 L 147,510.00 L 3,245,220.00 L 1,224,780.00
23 L 147,510.00 L 3,392,730.00 L 1,077,270.00
24 L 147,510.00 L 3,540,240.00 L 929,760.00
25 L 147,510.00 L 3,687,750.00 L 782,250.00
26 L 147,510.00 L 3,835,260.00 L 634,740.00
27 L 147,510.00 L 3,982,770.00 L 487,230.00
28 L 147,510.00 L 4,130,280.00 L 339,720.00
29 L 147,510.00 L 4,277,790.00 L 192,210.00
30 L 147,510.00 L 4,425,300.00 L 44,700.00
Costo Anual Costo Total
24,000.00 720,000.00