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DEPRECIACIONES Y SUS METODOS












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INDICE

      

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INTRODUCCIÓN




         
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OBJETIVOS

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DEPRECIACIÓN

% &'()'*+%*+,- .%/0 '1 *0-*'(20 +-&+*%-&0 3' )'4+')' 5-+*%6'-2' % 7- 4'-,6'-0
483+*09 1% &'3+-2':)%*+,- 0 &'3:%32'  1  ('-3%6+'-20 %*27%1 '3 ;7' 1% &'()'*+%*+,- 3'
)'1%*+0-%*0-20&%31%347')<%32%-20483+*%3*060'*0-,6+*%3;7'2')6+-%-*0-1%72+1+&%&
6')*%-2+1&'7-%*2+=0483+*0


03;7''32>-&'%*7')&0*0-%1&'4+-+*+,-%*27%1*)''-;7'&'3&''1(7-20&'=+32%
*0-2%.1' 1% &'()'*+%*+,- &'.' %(1+*%)3' % 1% +-=')3+,- '- '1 %*2+=0 ? -0 %1 %*2+=0 6+360
0-3+&')%)'-()+6')17:%)'1%:02%6+'-20&'1%+-=')3+,-?'-3':7-&0'1%:02%6+'-20&'1
%*2+=0 (7&+')% -0 3%2+34%*') % 7- /'4' &' 4%.)+*% ;7+'- 3' 0*7(% &' 1% &'()'*+%*+,- *060
47-*+,- 483+*%@  (')0 '32' +-2')A3 '- 52+1 &'3&' '1 (7-20 &' =+32% &'1 *0-2%&0) % ;7+'- 1'
+-2')'3% 1% &+32)+.7*+,- &' 103 *03203 &'1 %*2+=0 4+/0 ? 37 %.30)*+,- *060 :%320 '- 1%
*0))+'-2'&'1%30(')%*+0-'3%-&0()'4')'-*+%%1%%3+:-%*+,-&'103*03203'-='<&'%1
&'2')+0)0 483+*0 3' )'*0-0*' '1 B'*B0 &' ;7' 103 *%):03 (0) &'()'*+%*+,- -0 ()'2'-&'-
)'41'/%) 1%&'*1+-%*+,- 483+*% 
03*%):03(0)&'()'*+%*+,-'32>-&'32+-%&03%&+32)+.7+)'1
*0320&'1%*2+=0&7)%-2'103%C03&'37=+&%52+1'-40)6%';7+2%2+=%

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=%10)&'&'3'*B00)'3+&7%1&7)%-2'1%=+&%52+1'32+6%&%&'1%*2+=0'-40)6%3+32'6>2+*%?
)%*+0-%1 0) 1% 2%-20 1% &'()'*+%*+,- *0-2%.1' '3 7- ()0*'30 &' &+32)+.7*+,- -0 &'
=%17%*+,-

FACTORES DE LA DEPRECIACIÓN

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*0-32%-2'3 % (%)2+) &' 1% 4'*B% ;7' '6(+'<%- % 72+1+<%)3' 103 %*2+=03 4+/03 3%1=03 ;7'
*+)*7-32%-*+%3'3('*+%1'3/732+4+;7'-7-*%6.+0
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:'-')%16'-2'10*0-32+27?''1*0320&'%&;7+3+*+,-0&'()0&7**+,-&'1.+'-+-*17?'-&01%
')0:%*+0-'3 (0) +-32%1%*+,- 60-2%/' ? 02)03 3+6+1%)'3@ ? '- 37 *%30 103 &'3'6.01303 (0)
*0-*'(203&'6'/0)%3+-*0)(0)%&%3*0-*%)>*2')(')6%-'-2'

D1=%10)&'1&'3'*B09'32'=%10)2%6.+A-3'*0-0*'*0-103-06.)'3&'9=%10))'3+&7%1
'1 =%10) &' 3%1=%6'-20 =%10) )'*7(')%.1' ? =%10)' &' )'3*%2' '()'3'-2% '1 =%10) ;7' 3'
'32+6% ;7' (7'&' 0.2'-')3' &' 1% ='-2% &' 7- %*2+=0 4+/0 ?% 47')% &' 3')=+*+0  - 02)%3
(%1%.)%3(7'&'&'*+)3';7'=%10)&'&'3'*B0'3'1 =%10);7'3''32+6%;7' =%%2'-')7-
.+'-%1'32%)202%16'-2'&'()'*+%&0)'=+%6'-2'%1*%1*710&'1%&'()'*+%*+,-&'7-%*2+=0
4+/0'1=%10)&'&'3'*B03'&'&7*'%&+*B0%*2+=0




 
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% =+&% 52+1 '32+6%&%9  (%)% '32+6%) 1% =+&% 52+1 &' 7- %*2+=0 4+/0 &'.'- 206%)3' '-
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METODOS DE DEPRECIACIÓN
 H+32' =%)+'&%& &' 6A20&03 (%)% *%1*71%) 1% &'()'*+%*+,- 103 *7%1'3 3' %(1+*%-
*0-40)6'% 1% -%27)%1'<%&' 103 %*2+=03 ? 1%30(')%*+0-'3&' 1%'6()'3%
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 JD -7%1+&%&'3
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1.- Método de línea recta:  '3 '1 6A20&0 6>3 3'-*+110 ? '1 6%3 *065-6'-2'
73%&03'.%3%'-'137(7'320;7'1%&'()'*+%*+,-'37-%47-*+,-&'12+'6(0?-0&'1730@'1
%-2+:7%6+'-20?'1&'2')+0)0&'.+&03%12)%-3*7)30&'12+'6(03'*0-3+&')%-*0604%*20)'3
&'2')6+-%-2'3 '- 1% &+36+-7*+,- &' 3')=+*+03 (02'-*+%1'3 '- *0-2)%(03+*+,- %1 &'3:%32' ?
&'2')+0)0483+*0*%73%&0(0)'1730''32'60&03'37(0-';7'1033')=+*+03(02'-*+%1'3
&'1%*2+=04+/0&'*1+-%-'-+:7%1*7%-28%'-*%&%'/')*+*+0?;7''1*0320&'1033')=+*+03'3
'16+360+-&'('-&+'-2'6'-2'&'1:)%&0&'72+1+<%*+,-

 2.- Método del saldo decreciente:  '32' 6A20&0 2%6.+A- 3' *0-0*' *0- '1
-06.)'&''()'*+%*+,-*'1')%&%'37-()0*'&+6+'-20&'&'()'*+%*+,-6'&+%-2''1*7%1
3'B%*'-*%):03(0)&'()'*+%*+,-6%?0)'3'-103()+6')03%C03&'=+&%52+1&'1%*2+=04+/0
;7''-103512+603@47'0)+:+-%16'-2'%(0?%&%(0)'13+:7+'-2')%<0-%6+'-209'1*0320&'1
730 &' 7- %*2+=0 4+/0 *06()'-&' &'()'*+%*+0-'3 ? )'(%)%*+0-'3@ 1% 376% &' '3203 *%):03
&'.'&'3')7-%*%-2+&%&)%<0-%.1'6'-2'7-+40)6''/')*+*+02)%3'/')*+*+0@&'.+&0%;7'1%3
)'(%)%*+0-'3 2+'-&'- % %76'-2%) *0- 1% '&%& &'1 %*2+=0 '1 *%):0 (0) &'()'*+%*+,- &'.'
&+36+-7+)&' 6%-')%;7' 103*)'*+'-2'3*%):03(0))'(%)%*+0-'3 ? 103*%):03&'*)'*+'-2'3

 
(0)7-+40)6'32%(7'&'3')7-%.7'-%2'0)8%(')0'1(1%-&' B%*')*%):03&'*)'*+'-2'3
(0) &'()'*+%*+,- 37(0-' ;7' 1%3 )'(%)%*+0-'3 %76'-2%)>- '- '1 6+360 +6(0)2' '- ;7'
&+36+-7?'- 103&A.+203(0)&'()'*+%*+,-@2%1='<0*7))%%38(')0'3()0.%.1';7'3'%(7)%
*%37%1+&%& + 3' &'3'% +:7%1%) 103 *%):03 202%1'3 (0) )'(%)%*+0-'3 ? &'()'*+%*+,- ;7+<>3
3'% 6'/0 *)'%) &03 )'=')3%39 7-% (%)% &'()'*+%*+0-'3 ? 02)% (%)% )'(%)%*+0-'3 32' (1%-
'32%37/'20%1%0./'*+,-;7'(7'&'3')&+48*+1'32+671%)%*')2%&%6'-2''14727)0*0320202%1
&' 1%3)'(%)%*+0-'3@(')03+ 3'*7'-2%*0-'32%&832+*%330.)' 1%'H(')+'-*+%()0.%.1'6'-2'
-03')+%6%3&+4+*+1;7''32+671%)1%&'()'*+%*+,-

3.- Método de los Números dígitos9  '32' 6A20&0 ()0&7*' 7- *%):0 %-7%1
&'*)'*+'-2'03'%;7'3'%(1+*%6%?0)*%):0(0)&'()'*+%*+,-&7)%-2'103()+6')03%C03&'
=+&% 52+1 &' 7- %*2+=0 4+/0 ;7' &7)%-2' 103 512+603 %C03
%3 )%<0-'3 =%1'&')%3 (%)% 1%
%(1+*%*+,- &' '32' 6A20&0 30- 103 6+360 ;7' (%)% '1 6A20&0 &'1 3%1&0 &'*)'*+'-2' 1%
&+4')'-*+%'3;7''-'1()+6')0 1%2%3%'3 4+/%30.)'7-%.%3' =%)+%.1' ?'-'32'1%2%3%'3
=%)+%.1'30.)'7-%.%3'4+/%

4.- Método de Horas de trabajo:  1% &+32)+.7*+,- &' 1% &'()'*+%*+,- (0) '32'
6A20&0 3' *0-3+&')% 6>3 ';7+2%2+=%@ 20&% ='< ;7' 1% &'()'*+%*+,- 3' *%1*71% 30.)' B0)%3
'4'*2+=%6'-2' 2)%.%/%&%3 ' %(1+*% '3('*+%16'-2' % 1% 6%;7+-%)+% +-&732)+%1 1%3 *7%1 3'
&'()'*+%6%3)>(+&%6'-2'3'73%%2+'6(0*06(1'200'-2+'6(0'H2)%;7'3'301%6'-2'3'
2)%.%/% (%)2' &'1 2+'6(0 2%6.+A- '3 6'-0) 1% 0(0)27-+&%& &' '4'*27%) )'(%)%*+0-'3@
%&'6>3 103 '/')*+03 ;7' 3' '1%.0)%- 2+'6(0 *06(1'20 0 2+'6(0 'H2)% )'*+.'- 6%?0)
.'-'4+*+0&'1%*2+=0;7'103'/')*+*+03;7'3'2)%.%/%3010(%)2'&'12+'6(0-%(1+*%*+,-
&''32'6A20&03''32+6%'1-76')0202%1&'B0)%3&'2)%.%/0;7'1%6%;7+-%'3*%(%<&'
)'-&+)?3''32%.1'*'7-*%):0(0)B0)%

5.- Método de Unidades de producción:  '32' 6A20&0 2+'-' 1%3 6+36%3
*%)%*2')832+*%3 &'1 6A20&0 &' B0)%3 &' 2)%.%/0 20&% ='< ;7' 3' &+32)+.7?' 1% &'()'*+%*+,-
'-2)'103&+32+-203'/')*+*+030%C03'-()0(0)*+,-%1730;7'B%*'&'1%*2+=0'-*%&%7-0&'
'1103
%&+4')'-*+%*0-'16A20&0%-2')+0)'32)+.%'-;7'17:%)&'B0)%3&'2)%.%/0(%)%1%
'32+6%*+,-&'1%=+&%52+13'206%*060.%3'1%37-+&%&'3%()0&7*+)'-*+')20-56')03&'
%C03?1%&'()'*+%*+,-3'%*7671%&'%*7')&0%1-56')0&'7-+&%&'3()0&7*+&%3'-'1%C0

6.- Método del Fondo de amortización: +--'?? +11')&+*')'3('*20%'32'
6A20&0  1 6A20&0 &' %60)2+<%*+,- 3' .%3% '- 1% 37(03+*+,- &' ;7' 3' '32%.1'*')> 7-
40-&0(%)%)''6(1%<%)'1.+'-%12')6+-0&'37=+&%52+116A20&0(7'&'%(1+*%)3'3+-;7'
3'%*7671''4'*2+=%6'-2'7-40-&0'37(0-';7'3'*)'')>7-40-&06'&+%-2'*%-2+&%&'3
+:7%1'3&'&+-')0?'-'32'*%30'1()+6')(%30B%&'3')(%2%&'2')6+-%)'1+6(0)2'&''3%3
*%-2+&%&'3

7.- Método de Anualidades:  - '32' 6A20&0 3' %(1+*% 1% 2'0)8% &' ;7' 103
+-2')'3'330-1%+-=')3+,-&'.'-+-*17+)3''-'1*0320&'()0&7**+,-1&'.+20;7'3'B%*'%
1%3*7%-2%3&':%3203&'0(')%*+,-&'.'-'32%)*06('-3%&03(0)&03*)A&+20397-0&''1103
% 7-% *7'-2% &' +-2')'3'3 :%-%&03 I*%1*71%3 % 7- 2+(0 %).+2)%)+0 30.)' '1 *0320 &'1 .+'-
6'-031%&'()'*+%*+,-?%%*7671%&%F?'102)0%1%*7%-2'&'&'()'*+%*+,-%*7671%&%1
*)A&+20(0)+-2')A33'.%3%'-'1=%10)%*27%1&'1%7-+&%&&'1%*2+=04+/0&';7'3'2)%2''3
&'*+)'1*03206'-031%&'()'*+%*+,-?%%*7671%&%?%;7''1=%10)%*27%13'*0-3+&')%;7'

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'3 1% +-=')3+,- -0 )'*7(')%&% &' &+*B% 7-+&%&  060 '1 =%10) %*27%1 3' '32% )'&7*+'-&0
*0-2+-7%6'-2'103*)A&+203(0)+-2')'3'3&+36+-7?'-3'+6(0)2''-20&03103(')+0&03(0)
10*7%1103*)A&+203%1%*7%-2%&'&'()'*+%*+,-%*7671%&%%76'-2%'-20&03103(')+0&03

8.- Método de Inventario:()0.%.1'6'-2'1% 40)6% 6%3%-2+:7%(%)%*%1*71%)
1%&'()'*+%*+,- 47')'=%10)%) 103%*2+=03 4+/03(')+,&+*%6'-2'0%12')6+-0&'7- -':0*+0

%=%10)%*+,-+-='-2%)+03'.%3%.+'-'-'1=%10)&'1%*2+=04+/0(%)%'1-7'=0-':0*+00'-
37*0320%/732%&0(0))%<,-&'*7%1;7+')(')&+&%&''4+*+'-*+%()0&7*2+=%
%()+6')%.%3'
(7'&' &'2')6+-%)3' 73%-&0 7- =%10) &' 1+;7+&%*+,- 0 7- ()'*+0 *0))+'-2' &' 6')*%&0
%
3':7-&% .%3' &' =%10)%*+,- 2+'-' *060 )'3712%&0 10 ;7' 3' &'-06+-% &'()'*+%*+,-
0.3')=%&%;7'3'47-&%6'-2%'-'1*%6.+0'-1%'4+*+'-*+%&'+-:'-+')8%&'1%*2+=0?-0'-
1%&+36+-7*+,-&'3733')=+*+03(02'-*+%1'3

9.- Método de Retiros y reemplazos:  '32' 6A20&0 &' &'()'*+%*+,- 2+'-'
-76')03%3 (%)2+&%)+03 '- '1 *%6(0 &' 103 3')=+*+03 (5.1+*03 - '4'*20 '3203
()0*'&+6+'-203 -0 )'*0-0*'- 1% &'()'*+%*+,- 3+ -0 %1 2')6+-0 &' 1% =+&% &'1 %*2+=0
;7+=%1'-% -0B%*') -+-:7-%()'=+3+,- ? *%):%3 % 1%30(')%*+0-'3 1%3(')&+&%3)'%16'-2'
*06()0.%&%3 0-'16')+20&')'2+)033'*%):%%1%30(')%*+0-'3'1*03206'-03'1=%10)
&'&'3'*B0'-1%37-+&%&'3&'1%4%.)+*%)'2+)%&%3&7)%-2''1'/')*+*+0?103-7'=03%*2+=03
%&;7+)+&03*060)''6(1%<06'-03'1=%10)&')'*7(')%*+,-(0)'1=%10)&'&'3'*B0&'103
=+'/03%*2+=03'103&036A20&03'3()'4')+.1''1&')'2+)03(0);7'()0&7*'3%1&03'-1%3
*7'-2%3 &' ()0(+'&%&'3 ;7' )'41'/%- 6%3 .+'- '1 *0320 &'1 %*2+=0 '- 730 ;7' '1 *0320 &'1
%*2+=0)'%(1%<%&0

10.- Método de la depreciación basado en la Utilidad:  '- 1% &+)'**+,- &'
%1:7-03 -':0*+03 (')3+32' %7- 1% +-*1+-%*+,- % 4+/%) '1 +6(0)2' &' 1% ()0=+3+,- (0)
&'()'*+%*+,-&'3(7A3&'&'2')6+-%) 1%72+1+&%& -'2%&'1'/')*+*+0 %-2'3&' 1%&'()'*+%*+,-
32%2'-&'-*+%'3(03+.1'6'-2''1='32+:+0&'103&8%3'-;7'1%=')&%&')%-%27)%1'<%&'1%
&'()'*+%*+,- *060 :%320 -0 ')% )'*0-0*+&% *060 10 '3 %*27%16'-2' (03+.1'6'-2' 37)/%
2%6.+A-&'1%*0-473%37(03+*+,-&';7''1%.0-0%7-%*7'-2%&'&'()'*+%*+,-%*7671%&%
*0-32+27?%'-*+')2%40)6%7-%()0=+3+,-&'40-&03(%)%103)''6(1%<03&'1%*2+=04+/0?;7'
1% 376%;7'3'()0='%'3%37-20&' 1%(0182+*%%&6+-+32)%2+=%;7' B%&'&'2')6+-%)3'*0-
.%3' '- 1% *7%-28% &' 1%3 72+1+&%&'3 &+3(0-+.1'3 (%)% '3' ? 02)03 4+-'3@ 1% ()%*2+*% (7'&'
2%6.+A- ()0='-+) &'1 &'3'0 &' 1% &+)'**+,- &' 1% '6()'3% &' 73%) 1%3 ()0=+3+0-'3 *0- 7-
6'&+0 (%)% '32%.1'*') 1% 72+1+&%& -'2% &'*1%)%&% '- 103 '32%&03 4+-%-*+')03 ()%*2+*% ;7'
&'.'*0-3+&')%)3'7-'-:%C0*0-3*+'-2'0+-*0-3*+'-2'



DE LA DEPRECIACIÓN

Articulo 16. Regla General.
%3&'()'*+%*+0-'3?%60)2+<%*+0-'3*7?%&'&7**+,-%&6+2'
'32% 1'? 30- 1%3 ;7' *0))'3(0-&'- '4'*27%) 30.)' .+'-'3 &'1 %*2+=0 4+/0 ' +-2%-:+.1'
()0(+'&%& &'1 *0-2)+.7?'-2' ? ;7' 30- 72+1+<%&% '- 37 -':0*+0 +-&732)+% ()04'3+,-
'H(102%*+,-0'-02)%3%*2+=+&%&'3=+-*71%&%3%1%()0&7**+,-&')'-2%3:)%=%&%3


 
 7%-&0 (0) *7%1;7+') *+)*7-32%-*+% -0 3' &'&7*' '- 7- (')+0&0 &' +6(03+*+,- 1%
*702% &' &'()'*+%*+,- &' 7- .+'- 0 3' B%*' (0) 7- =%10) +-4')+0) %1 ;7' *0))'3(0-&% '1
*0-2)+.7?'-2' -0 2'-&)> &')'*B0 % &'&7*+) 1% *702% &' &'()'*+%*+,- '- (')+0&03 &'
+6(03+*+,-(032')+0)'3

Articulo 17. Base del calculo.1=%10)30.)''1*7%13'*%1*71%1%&'()'*+%*+,-'3'1*0320
&' %&;7+3+*+,- 0 &' ()0&7**+,- 0 &' )''=%17%*+,- &' 103 .+'-'3 ? '- 37 *%30 '1 &' 1%3
6'/0)%3 +-*0)(0)%&%3 &' *%)>*2') (')6%-'-2'  1 =%10) &'1 *0320 +-*17?' 103 :%3203
+-*7))+&03*0-602+=0&'1%*06()%+-32%1%*+,-?60-2%/'&'103.+'-'3?02)033+6+1%)'3
B%32% (0-')103 '- *0-&+*+0-'3 &' 3') 73%&03  010 3' %&6+2+)>- &'()'*+%*+,- ?
%60)2+<%*+0-'3 30.)' '1 %76'-20 '- =%10)'3 &' %*2+=03 ;7' 47')0- %*2+=03 4+/03
&'3()'*+%.1'3 ? ;7' 3' B7.+')%- )'=%17%&0 ? 3' B7.+')% (%:%&0 '1 +6(7'320
*0))'3(0-&+'-2'&'%*7')&0*0-10'32%.1'*+&0'-'1%)2+*710&''32%1'?

%)% &'2')6+-%) 1% &'()'*+%*+,- &' .+'-'3 +-67'.1'3 '320 3' 206% (0) *0320 &'
%&;7+3+*+,- 0 *0-32)7**+,-  - -+-:5- *%30 3' %&6+2' &'()'*+%*+,- 30.)' '1 =%10) &' 1%
2+'))%  7%-&0 -0 3' ()'*+3' '1 =%10) &'1 '&+4+*+0 ? 6'/0)%3 3' ()'376' 3%1=0 ()7'.' '-
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2'))'-0

Articulo 18. Forma de calcular la Depreciación.
%&'()'*+%*+,-3'*%1*71%%-7%16'-2'
()'=+%&'2')6+-%*+,-&'1(')+0&0&'=+&%52+1&'1.+'-%&'()'*+%)6'&+%-2'1%%(1+*%*+,-&'
103(0)*'-2%/'3'32%.1'*+&03'-'32%1'?

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*0-3+32' '- %(1+*%) 30.)' '1 =%10) &' %&;7+3+*+,- 0 &' ()0&7**+,- &'1 .+'- % &'()'*+%) '1
(0)*'-2%/' 4+/0 ? *0-32%-2' ;7' *0))'3(0-&% *0-40)6' % 1%3 -0)6%3 &' '32' %)2+*710 ? '1
3+:7+'-2'9

 301+*+27& &' 103 *0-2)+.7?'-2'3 *7%-&0 '3203 &'67'32)'- ;7' -0 )'3712% %&'*7%&0 '1
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'3('*+%1'3 &' 103 .+'-'3 %60)2+<%.1'3 '6(1'%&03 '- '1 -':0*+0 0 %*2+=+&%& 1% +)'**+,-
(7'&'%720)+<%)02)036A20&03&'%(1+*%*+,-

 m-% ='< %&0(2%&0 0 %720)+<%&0 7- 6A20&0 &' &'()'*+%*+,- (%)% &'2')6+-%&%
*%2':0)8% 0 :)7(0 &' .+'-'3 )':+)> (%)% '1 4727)0 ? -0 (7'&' *%6.+%)3' 3+- %720)+<%*+,-
()'=+%&'1%+)'**+,-

Articulo 19. Porcentajes de Depreciación.  ' 4+/%- 103 3+:7+'-2'3 (0)*'-2%/'3 %-7%1'3
6>H+603&'&'()'*+%*+,-9
A &+4+*+03 *0-32)7**+0-'3 ' +-32%1%*+0-'3 %&B')'-2'3 % 103 +-67'.1'3 ? 373
6'/0)%3        L
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*%(+2%1+<%.1'3(%)%40)6%31%3(1%-2%*+0-'3    L

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.7;7'3D2%-;7'3 .%)*03 ? 6%2')+%1 4'))0=+%)+0 6%)82+60 417=+%1 0 17*%32)'
         L
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A #'))%6+'-2%3(0)*'1%-%*)+32%1')8% 6%-2'1')8% ? 3+6+1%)'3@)'()0&7*20)&'
)%<%6%*B03?B'6.)%3-'1712+60*%301%&'()'*+%*+,-3'*%1*71%30.)'
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A ;7+(0&'*06(72%*+,-      L
A %)%103.+'-'3-0'3('*+4+*%&03'-103+-*+303%-2')+0)'3  L




































 
CONCLUSIONES


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RECOMENDACIONES

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BIBLIOGRAFÍA

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