Empresa Fantastica Ltda Compra una Maquina a Gran Contribuyente

Maquinaria 14,500,000
Depreciación Linea Directa
Vida Útil 10
Asesoría Técnica 3,550,000
Valor de salvamento 3.50%
Costo de Transporte 2,650,000
Descuento Condicionado 3.50%
Desmantelamiento 4,500,000
Tasa del Mercado 4%
Feb-01
Maquina vlr Compra Transporte Impuestos
14,500,000 2,650,000 2,755,000

Medición Inicial
Código Concepto Debe
151205 Maquinaria 23,232,539
135590 Iva Descontable 2,755,000
233595 Cuentas por Pagar
269595 Provisión Desmantelamiento
Sumas Iguales 25,987,539

Medición Posterior 28 Feb

Código Concepto Debe
233595 Provisión Desmantelamiento 9,952
425030 Intereses
Sumas Iguales 9,952

Depreciacíon
Salvamento 813,139
Vaor del Activo Menos salvamento 22,419,400
Valor de la Depreciación 186,828

Código Concepto Debe

516020 gastos de Depreciación 186,828
159220 Depreciación Acumulable
Sumas Iguales 186,828
 vp 1 2
Desmantelamiento
VP - 3,040,039
Años VP 3,040,039 Amortización Desmantelamiento

VP=VF(1+i)^-n
4,500,000 intéres mensual Periódo
4% 0.33% 1
10 2
3
4
Desc Condicionado Asesoría Técnica Desmantelamiento Vlr del Activo 5
507,500 3,550,000 3,040,039 23,232,539 6
7
8
Haber 9
10
11
22,947,500 12
3,040,039 13
25,987,539 14
15
16
17
Haber 18
19
9,952 20
9,952 21
22
23
24
25
26
27
Haber 28
29
186,828 30
186,828 31
32
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35
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Amortización Desmantelamiento

Cuota Intéres Valor Periódo Activo Depreciación Depreciación Acumu

3,040,039 9,952 3,049,991 1 23,232,539 186,828 186,828
3,049,991 9,985 3,059,976 2 23,045,710 186,828 186,828
3,059,976 10,018 3,069,993 3 22,858,882 186,828 186,828
3,069,993 10,050 3,080,044 4 22,672,054 186,828 186,828
3,080,044 10,083 3,090,127 5 22,485,225 186,828 186,828
3,090,127 10,116 3,100,243 6 22,298,397 186,828 186,828
3,100,243 10,149 3,110,393 7 22,111,569 186,828 186,828
3,110,393 10,183 3,120,575 8 21,924,740 186,828 186,828
3,120,575 10,216 3,130,791 9 21,737,912 186,828 186,828
3,130,791 10,249 3,141,041 10 21,551,084 186,828 186,828
3,141,041 10,283 3,151,324 11 21,364,255 186,828 186,828
3,151,324 10,317 3,161,640 12 21,177,427 186,828 186,828
3,161,640 10,350 3,171,991 13 20,990,599 186,828 186,828
3,171,991 10,384 3,182,375 14 20,803,770 186,828 186,828
3,182,375 10,418 3,192,793 15 20,616,942 186,828 186,828
3,192,793 10,452 3,203,246 16 20,430,114 186,828 186,828
3,203,246 10,487 3,213,732 17 20,243,285 186,828 186,828
3,213,732 10,521 3,224,253 18 20,056,457 186,828 186,828
3,224,253 10,555 3,234,808 19 19,869,629 186,828 186,828
3,234,808 10,590 3,245,398 20 19,682,800 186,828 186,828
3,245,398 10,625 3,256,023 21 19,495,972 186,828 186,828
3,256,023 10,659 3,266,682 22 19,309,144 186,828 186,828
3,266,682 10,694 3,277,377 23 19,122,315 186,828 186,828
3,277,377 10,729 3,288,106 24 18,935,487 186,828 186,828
3,288,106 10,764 3,298,870 25 18,748,659 186,828 186,828
3,298,870 10,800 3,309,670 26 18,561,830 186,828 186,828
3,309,670 10,835 3,320,505 27 18,375,002 186,828 186,828
3,320,505 10,870 3,331,375 28 18,188,174 186,828 186,828
3,331,375 10,906 3,342,281 29 18,001,345 186,828 186,828
3,342,281 10,942 3,353,223 30 17,814,517 186,828 186,828
3,353,223 10,978 3,364,201 31 17,627,689 186,828 186,828
3,364,201 11,014 3,375,214 32 17,440,860 186,828 186,828
3,375,214 11,050 3,386,264 33 17,254,032 186,828 186,828
3,386,264 11,086 3,397,350 34 17,067,204 186,828 186,828
3,397,350 11,122 3,408,472 35 16,880,375 186,828 186,828
3,408,472 11,158 3,419,630 36 16,693,547 186,828 186,828
3,419,630 11,195 3,430,825 37 16,506,719 186,828 186,828
3,430,825 11,232 3,442,057 38 16,319,890 186,828 186,828
3,442,057 11,268 3,453,325 39 16,133,062 186,828 186,828
3,453,325 11,305 3,464,630 40 15,946,234 186,828 186,828
3,464,630 11,342 3,475,973 41 15,759,405 186,828 186,828
3,475,973 11,379 3,487,352 42 15,572,577 186,828 186,828
3,487,352 11,417 3,498,769 43 15,385,749 186,828 186,828
3,498,769 11,454 3,510,223 44 15,198,920 186,828 186,828
3,510,223 11,492 3,521,714 45 15,012,092 186,828 186,828
3,521,714 11,529 3,533,244 46 14,825,264 186,828 186,828
3,533,244 11,567 3,544,811 47 14,638,435 186,828 186,828
3,544,811 11,605 3,556,415 48 14,451,607 186,828 186,828
3,556,415 11,643 3,568,058 49 14,264,779 186,828 186,828
3,568,058 11,681 3,579,739 50 14,077,950 186,828 186,828
3,579,739 11,719 3,591,458 51 13,891,122 186,828 186,828
3,591,458 11,757 3,603,216 52 13,704,294 186,828 186,828
3,603,216 11,796 3,615,012 53 13,517,465 186,828 186,828
3,615,012 11,835 3,626,846 54 13,330,637 186,828 186,828
3,626,846 11,873 3,638,720 55 13,143,809 186,828 186,828
3,638,720 11,912 3,650,632 56 12,956,980 186,828 186,828
3,650,632 11,951 3,662,583 57 12,770,152 186,828 186,828
3,662,583 11,990 3,674,573 58 12,583,324 186,828 186,828
3,674,573 12,030 3,686,603 59 12,396,495 186,828 186,828
3,686,603 12,069 3,698,672 60 12,209,667 186,828 186,828
3,698,672 12,108 3,710,780 61 12,022,839 186,828 186,828
3,710,780 12,148 3,722,929 62 11,836,010 186,828 186,828
3,722,929 12,188 3,735,116 63 11,649,182 186,828 186,828
3,735,116 12,228 3,747,344 64 11,462,354 186,828 186,828
3,747,344 12,268 3,759,612 65 11,275,525 186,828 186,828
3,759,612 12,308 3,771,920 66 11,088,697 186,828 186,828
3,771,920 12,348 3,784,268 67 10,901,869 186,828 186,828
3,784,268 12,389 3,796,657 68 10,715,040 186,828 186,828
3,796,657 12,429 3,809,086 69 10,528,212 186,828 186,828
3,809,086 12,470 3,821,556 70 10,341,384 186,828 186,828
3,821,556 12,511 3,834,067 71 10,154,555 186,828 186,828
3,834,067 12,552 3,846,619 72 9,967,727 186,828 186,828
3,846,619 12,593 3,859,212 73 9,780,899 186,828 186,828
3,859,212 12,634 3,871,846 74 9,594,070 186,828 186,828
3,871,846 12,675 3,884,521 75 9,407,242 186,828 186,828
3,884,521 12,717 3,897,238 76 9,220,414 186,828 186,828
3,897,238 12,759 3,909,997 77 9,033,585 186,828 186,828
3,909,997 12,800 3,922,797 78 8,846,757 186,828 186,828
3,922,797 12,842 3,935,639 79 8,659,929 186,828 186,828
3,935,639 12,884 3,948,523 80 8,473,100 186,828 186,828
3,948,523 12,926 3,961,450 81 8,286,272 186,828 186,828
3,961,450 12,969 3,974,419 82 8,099,444 186,828 186,828
3,974,419 13,011 3,987,430 83 7,912,615 186,828 186,828
3,987,430 13,054 4,000,484 84 7,725,787 186,828 186,828
4,000,484 13,097 4,013,580 85 7,538,959 186,828 186,828
4,013,580 13,139 4,026,720 86 7,352,130 186,828 186,828
4,026,720 13,182 4,039,902 87 7,165,302 186,828 186,828
4,039,902 13,226 4,053,128 88 6,978,474 186,828 186,828
4,053,128 13,269 4,066,396 89 6,791,645 186,828 186,828
4,066,396 13,312 4,079,709 90 6,604,817 186,828 186,828
4,079,709 13,356 4,093,065 91 6,417,989 186,828 186,828
4,093,065 13,400 4,106,464 92 6,231,160 186,828 186,828
4,106,464 13,443 4,119,908 93 6,044,332 186,828 186,828
4,119,908 13,488 4,133,395 94 5,857,504 186,828 186,828
4,133,395 13,532 4,146,927 95 5,670,676 186,828 186,828
4,146,927 13,576 4,160,503 96 5,483,847 186,828 186,828
4,160,503 13,620 4,174,123 97 5,297,019 186,828 186,828
4,174,123 13,665 4,187,788 98 5,110,191 186,828 186,828
4,187,788 13,710 4,201,498 99 4,923,362 186,828 186,828
4,201,498 13,755 4,215,253 100 4,736,534 186,828 186,828
4,215,253 13,800 4,229,052 101 4,549,706 186,828 186,828
4,229,052 13,845 4,242,897 102 4,362,877 186,828 186,828
4,242,897 13,890 4,256,787 103 4,176,049 186,828 186,828
4,256,787 13,936 4,270,723 104 3,989,221 186,828 186,828
4,270,723 13,981 4,284,704 105 3,802,392 186,828 186,828
4,284,704 14,027 4,298,731 106 3,615,564 186,828 186,828
4,298,731 14,073 4,312,804 107 3,428,736 186,828 186,828
4,312,804 14,119 4,326,923 108 3,241,907 186,828 186,828
4,326,923 14,165 4,341,088 109 3,055,079 186,828 186,828
4,341,088 14,212 4,355,300 110 2,868,251 186,828 186,828
4,355,300 14,258 4,369,558 111 2,681,422 186,828 186,828
4,369,558 14,305 4,383,863 112 2,494,594 186,828 186,828
4,383,863 14,352 4,398,214 113 2,307,766 186,828 186,828
4,398,214 14,399 4,412,613 114 2,120,937 186,828 186,828
4,412,613 14,446 4,427,059 115 1,934,109 186,828 186,828
4,427,059 14,493 4,441,552 116 1,747,281 186,828 186,828
4,441,552 14,540 4,456,092 117 1,560,452 186,828 186,828
4,456,092 14,588 4,470,680 118 1,373,624 186,828 186,828
4,470,680 14,636 4,485,316 119 1,186,796 186,828 186,828
4,485,316 14,684 4,500,000 120 999,967 186,828 186,828
Valor en Libros
23,045,710
22,858,882
22,672,054
22,485,225
22,298,397
22,111,569
21,924,740
21,737,912
21,551,084
21,364,255
21,177,427
20,990,599
20,803,770
20,616,942
20,430,114
20,243,285
20,056,457
19,869,629
19,682,800
19,495,972
19,309,144
19,122,315
18,935,487
18,748,659
18,561,830
18,375,002
18,188,174
18,001,345
17,814,517
17,627,689
17,440,860
17,254,032
17,067,204
16,880,375
16,693,547
16,506,719
16,319,890
16,133,062
15,946,234
15,759,405
15,572,577
15,385,749
15,198,920
15,012,092
14,825,264
14,638,435
14,451,607
14,264,779
14,077,950
13,891,122
13,704,294
13,517,465
13,330,637
13,143,809
12,956,980
12,770,152
12,583,324
12,396,495
12,209,667
12,022,839
11,836,010
11,649,182
11,462,354
11,275,525
11,088,697
10,901,869
10,715,040
10,528,212
10,341,384
10,154,555
9,967,727
9,780,899
9,594,070
9,407,242
9,220,414
9,033,585
8,846,757
8,659,929
8,473,100
8,286,272
8,099,444
7,912,615
7,725,787
7,538,959
7,352,130
7,165,302
6,978,474
6,791,645
6,604,817
6,417,989
6,231,160
6,044,332
5,857,504
5,670,676
5,483,847
5,297,019
5,110,191
4,923,362
4,736,534
4,549,706
4,362,877
4,176,049
3,989,221
3,802,392
3,615,564
3,428,736
3,241,907
3,055,079
2,868,251
2,681,422
2,494,594
2,307,766
2,120,937
1,934,109
1,747,281
1,560,452
1,373,624
1,186,796
999,967
813,139