Tasa de descuento 8%

Máquina S/. 80,000.00

Costo Anual S/. 4,000.00
Antigüedad 4 Años
Repuesto S/. 1,000.00 Cada 2 años
Valor comercial S/. 60,000.00
Vida util restante 6 Años
Valor de salvamento 2%

Valor de Salvamento
Valor de Salvamento
0 1 2
Valor Comercial
Valor Comercial
Costo Anual S/. 4,000.00 S/. 4,000.00
Repuesto S/. 2,000.00
Repuesto VA
Repuesto

CAUE -S/. 17,722.36

Salvamento
Salvamento S/.423.07 S/.423.07
0 1 2
Máquina S/. 90,000.00
Máquina S/.15,661.33 S/.15,661.33
Costo anual S/. 2,000.00 S/. 2,000.00
Repuesto
Repuesto VA S/.1,102.54
Repuesto S/.191.86 S/.191.86

CAUE -S/. 17,430.12

Se debe reemplazar ya que el CAUE de la máquina nueva es menor.

Máquina S/. 90,000.00
Costo Anual S/. 2,000.00
Vida útil 8 Años
Valor de salvamento 5%
Repuesto S/. 1,500.00 Al 4to año

S/.218.10 S/.218.10 S/.218.10 S/.218.10

3 4 5 6 7 8
S/. 60,000.00
S/.12,978.92 S/.12,978.92 S/.12,978.92 S/.12,978.92
S/. 4,000.00 S/. 4,000.00 S/. 4,000.00 S/. 4,000.00 S/. 4,000.00 S/. 4,000.00
S/. 2,000.00 S/. 2,000.00 S/. 2,000.00
S/.4,445.08
S/.961.54 S/.961.54 S/.961.54 S/.961.54

S/. 4,500.00
S/.423.07 S/.423.07 S/.423.07 S/.423.07 S/.423.07 S/.423.07
3 4 5 6 7 8

S/.15,661.33 S/.15,661.33 S/.15,661.33 S/.15,661.33 S/.15,661.33 S/.15,661.33

S/. 2,000.00 S/. 2,000.00 S/. 2,000.00 S/. 2,000.00 S/. 2,000.00 S/. 2,000.00
S/. 1,500.00
 S/.191.86 S/.191.86 S/.191.86 S/.191.86 S/.191.86 S/.191.86

e la máquina nueva es menor.

 S/. 1,600.00
S/.218.10 S/.218.10
9 10

S/.12,978.92 S/.12,978.92
S/. 4,000.00 S/. 4,000.00
S/. 2,000.00

S/.961.54 S/.961.54