PRESTAMOS FECHA DE LOS 3 PRÉSTAMOS: 01/04/2013

MONTO
BANCO METODO NUM. CUOTAS MENSUALES TASA TIPO TASA
SOLES
A 450,000 CUOTAS FIJAS 84 15% TRIMESTRAL

B 550,000 CUOTAS DECRECIENTE 72 45% SEMESTRAL

C 330,000 CUOTAS CRECIENTE 96 80% ANUAL

VALORES DE COMPRA DE LOS ACTIVOS DEPRECIACIÓN

MAQUINARIA FECHA DE COMPRA PRECIO EN SOLES % VALOR RESIDUAL RESPECTO

AL PRECIO DE COMPRA MAQUINARIA VIDA UTIL

A 4/1/2013 245,000 4% A 45 AÑOS

B 4/1/2013 234,000 5% B 2,050,000

C 4/1/2013 127,000 6% C 40 AÑOS

D 4/1/2013 256,000 5% D 1,900,000

 AHORROS
CONSUMO
MENSUAL PORCENTAJE
VIDA UTIL MET. DEPREC. PROMEDIO TEM
(UNIDADES) BANCO DEL DINERO
SOBRANTE
45 AÑOS LINEA RECTA Tasa efectiva mensual
UNIDADES UNIDADES 15000 M 40% 0.95%

SUMA DIGITOS
40 AÑOS DECRECIENTE N 60% 1.05%

UNIDADES UNIDADES 18000

PRESTAMOS FECHA DE LOS 3 PRÉSTAMOS: 01/04/2013
MONTO NUM. CUOTAS
BANCO METODO TASA TIPO TASA
SOLES MENSUALES
A 450,000 CUOTAS FIJAS 84 15% TRIMESTRAL
CUOTAS
B 550,000 DECRECIENTE 72 45% SEMESTRAL

C 330,000 CUOTAS CRECIENTE 96 80% ANUAL

TOTAL 1,330,000

PRÉSTAMO A (CUOTAS FIJAS)

MESES CUOTA INTERES AMORTIZACION SALDO

0 450,000
1 22879.79656876 22500.00000 379.7965687572 449,620
2 22879.79656876 22481.01017156 398.7863971951 449,221
3 22879.79656876 22461.0708517 418.7257170549 448,803
4 22879.79656876 22440.13456585 439.6620029076 448,363
5 22879.79656876 22418.1514657 461.645103053 447,901
6 22879.79656876 22395.06921055 484.7273582056 447,417
7 22879.79656876 22370.83284264 508.9637261159 446,908
8 22879.79656876 22345.38465634 534.4119124217 446,373
9 22879.79656876 22318.66406071 561.1325080428 445,812
10 22879.79656876 22290.60743531 589.1891334449 445,223
11 22879.79656876 22261.14797864 618.6485901172 444,604
12 22879.79656876 22230.21554913 649.581019623 443,955
13 22879.79656876 22197.73649815 682.0600706042 443,273
14 22879.79656876 22163.63349462 716.1630741344 442,557
15 22879.79656876 22127.82534092 751.9712278411 441,805
16 22879.79656876 22090.22677952 789.5697892332 441,015
17 22879.79656876 22050.74829006 829.0482786948 440,186
18 22879.79656876 22009.29587613 870.5006926296 439,315
19 22879.79656876 21965.7708415 914.0257272611 438,401
20 22879.79656876 21920.06955513 959.7270136241 437,442
21 22879.79656876 21872.08320445 1007.713364305 436,434
22 22879.79656876 21821.69753624 1058.099032521 435,376
23 22879.79656876 21768.79258461 1111.003984147 434,265
24 22879.79656876 21713.2423854 1166.554183354 433,098
25 22879.79656876 21654.91467624 1224.881892522 431,873
26 22879.79656876 21593.67058161 1286.125987148 430,587
27 22879.79656876 21529.36428225 1350.432286505 429,237
28 22879.79656876 21461.84266793 1417.95390083 427,819
29 22879.79656876 21390.94497289 1488.851595872 426,330
30 22879.79656876 21316.50239309 1563.294175666 424,767
31 22879.79656876 21238.33768431 1641.458884449 423,125
32 22879.79656876 21156.26474009 1723.531828671 421,402
33 22879.79656876 21070.08814865 1809.708420105 419,592
34 22879.79656876 20979.60272765 1900.19384111 417,692
 35 22879.79656876 20884.59303559 1995.203533166 415,697
36 22879.79656876 20784.83285893 2094.963709824 413,602
37 22879.79656876 20680.08467344 2199.711895315 411,402
38 22879.79656876 20570.09907868 2309.697490081 409,092
39 22879.79656876 20454.61420417 2425.182364585 406,667
40 22879.79656876 20333.35508594 2546.441482814 404,121
41 22879.79656876 20206.0330118 2673.763556955 401,447
42 22879.79656876 20072.34483395 2807.451734802 398,639
43 22879.79656876 19931.97224721 2947.824321543 395,692
44 22879.79656876 19784.58103114 3095.21553762 392,596
45 22879.79656876 19629.82025426 3249.976314501 389,346
46 22879.79656876 19467.32143853 3412.475130226 385,934
47 22879.79656876 19296.69768202 3583.098886737 382,351
4/1/2017 48 22879.7965688 19117.54273768 3762.253831074 378,588.60
49 22879.79656876 18929.43004613 3950.366522628 374,638
50 22879.79656876 18731.91172 4147.884848759 370,490
51 22879.79656876 18524.51747756 4355.279091197 366,135
52 22879.79656876 18306.753523 4573.043045757 361,562
53 22879.79656876 18078.10137071 4801.695198045 356,760
54 22879.79656876 17838.01661081 5041.779957947 351,719
55 22879.79656876 17585.92761291 5293.868955844 346,425
56 22879.79656876 17321.23416512 5558.562403636 340,866
57 22879.79656876 17043.30604494 5836.490523818 335,030
58 22879.79656876 16751.48151875 6128.315050009 328,901
59 22879.79656876 16445.06576625 6434.730802509 322,467
60 22879.79656876 16123.32922612 6756.467342635 315,710
61 22879.79656876 15785.50585899 7094.290709767 308,616
62 22879.79656876 15430.7913235 7449.005245255 301,167
63 22879.79656876 15058.34106124 7821.455507518 293,345
64 22879.79656876 14667.26828586 8212.528282894 285,133
65 22879.79656876 14256.64187172 8623.154697038 276,510
66 22879.79656876 13825.48413687 9054.31243189 267,455
67 22879.79656876 13372.76851527 9507.028053485 257,948
68 22879.79656876 12897.4171126 9982.379456159 247,966
69 22879.79656876 12398.29813979 10481.49842897 237,484
70 22879.79656876 11874.22321834 11005.57335042 226,479
71 22879.79656876 11323.94455082 11555.85201794 214,923
72 22879.79656876 10746.15194992 12133.64461883 202,789
73 22879.79656876 10139.46971898 12740.32684977 190,049
74 22879.79656876 9502.453376494 13377.34319226 176,672
75 22879.79656876 8833.586216881 14046.21035188 162,626
76 22879.79656876 8131.275699287 14748.52086947 147,877
77 22879.79656876 7393.849655814 15485.94691294 132,391
78 22879.79656876 6619.552310166 16260.24425859 116,131
79 22879.79656876 5806.540097237 17073.25647152 99,058
80 22879.79656876 4952.877273661 17926.9192951 81,131
81 22879.79656876 4056.531308906 18823.26525985 62,307
82 22879.79656876 3115.368045913 19764.42852284 42,543
 83 22879.79656876 2127.146619771 20752.64994899 21,790
84 22879.79656876 1089.514122322 21790.28244644 0
TOTALES 1921902.911776 1471902.911776 450000
TASA SNCRONIZADA
ESTO QUIERE DECIR QUE DESPUÉS DE 4 AÑOS O 48 MESES SALDARÁ SUS PRÉSTAMOS
5.0000%
7.5000%
6.6667%

PRÉSTAMO B (CUOTAS DECRECIENTE)

MESES CUOTA INTERES

comprobación cuota 0
S/22,879.79657 1 48888.8889 41250.0000
2 48315.9722 40677.0833
3 47743.0556 40104.1667
4 47170.1389 39531.2500
5 46597.2222 38958.3333
6 46024.3056 38385.4167
7 45451.3889 37812.5000
8 44878.4722 37239.5833
9 44305.5556 36666.6667
10 43732.6389 36093.7500
11 43159.7222 35520.8333
12 42586.8056 34947.9167
13 42013.8889 34375.0000
14 41440.9722 33802.0833
15 40868.0556 33229.1667
16 40295.1389 32656.2500
17 39722.2222 32083.3333
18 39149.3056 31510.4167
19 38576.3889 30937.5000
20 38003.4722 30364.5833
21 37430.5556 29791.6667
22 36857.6389 29218.7500
23 36284.7222 28645.8333
24 35711.8056 28072.9167
25 35138.8889 27500.0000
26 34565.9722 26927.0833
27 33993.0556 26354.1667
28 33420.1389 25781.2500
29 32847.2222 25208.3333
30 32274.3056 24635.4167
31 31701.3889 24062.5000
32 31128.4722 23489.5833
33 30555.5556 22916.6667
34 29982.6389 22343.7500
 35 29409.7222 21770.8333
36 28836.8056 21197.9167
37 28263.8889 20625.0000
38 27690.9722 20052.0833
39 27118.0556 19479.1667
40 26545.1389 18906.2500
41 25972.2222 18333.3333
42 25399.3056 17760.4167
43 24826.3889 17187.5000
44 24253.4722 16614.5833
45 23680.5556 16041.6667
46 23107.6389 15468.7500
47 22534.7222 14895.8333
4/1/2017 48 21961.80555556 14322.91666667
49 21388.8889 13750.0000
50 20815.9722 13177.0833
51 20243.0556 12604.1667
52 19670.1389 12031.2500
53 19097.2222 11458.3333
54 18524.3056 10885.4167
55 17951.3889 10312.5000
56 17378.4722 9739.5833
57 16805.5556 9166.6667
58 16232.6389 8593.7500
59 15659.7222 8020.8333
60 15086.8056 7447.9167
61 14513.8889 6875.0000
62 13940.9722 6302.0833
63 13368.0556 5729.1667
64 12795.1389 5156.2500
65 12222.2222 4583.3333
66 11649.3056 4010.4167
67 11076.3889 3437.5000
68 10503.4722 2864.5833
69 9930.5556 2291.6667
70 9357.6389 1718.7500
71 8784.7222 1145.8333
72 8211.8056 572.9167
TOTALES 2055625 1505625
ALDARÁ SUS PRÉSTAMOS

K
FC

PRÉSTAMO C (CUOTAS CRECIENTES)

AMORTIZACION SALDO mes CUOTA

550,000 0
7638.888888889 542,361 1 22070.87628866
7638.888888889 534,722 2 22137.02749141
7638.888888889 527,083 3 22198.45360825
7638.888888889 519,444 4 22255.15463918
7638.888888889 511,806 5 22307.13058419
7638.888888889 504,167 6 22354.3814433
7638.888888889 496,528 7 22396.90721649
7638.888888889 488,889 8 22434.70790378
7638.888888889 481,250 9 22467.78350515
7638.888888889 473,611 10 22496.13402062
7638.888888889 465,972 11 22519.75945017
7638.888888889 458,333 12 22538.65979381
7638.888888889 450,694 13 22552.83505155
7638.888888889 443,056 14 22562.28522337
7638.888888889 435,417 15 22567.01030928
7638.888888889 427,778 16 22567.01030928
7638.888888889 420,139 17 22562.28522337
7638.888888889 412,500 18 22552.83505155
7638.888888889 404,861 19 22538.65979381
7638.888888889 397,222 20 22519.75945017
7638.888888889 389,583 21 22496.13402062
7638.888888889 381,944 22 22467.78350515
7638.888888889 374,306 23 22434.70790378
7638.888888889 366,667 24 22396.90721649
7638.888888889 359,028 25 22354.3814433
7638.888888889 351,389 26 22307.13058419
7638.888888889 343,750 27 22255.15463918
7638.888888889 336,111 28 22198.45360825
7638.888888889 328,472 29 22137.02749141
7638.888888889 320,833 30 22070.87628866
7638.888888889 313,194 31 22000
7638.888888889 305,556 32 21924.39862543
7638.888888889 297,917 33 21844.07216495
7638.888888889 290,278 34 21759.02061856
7638.888888889 282,639 35 21669.24398625
7638.888888889 275,000 36 21574.74226804
7638.888888889 267,361 37 21475.51546392
7638.888888889 259,722 38 21371.56357388
7638.888888889 252,083 39 21262.88659794
7638.888888889 244,444 40 21149.48453608
7638.888888889 236,806 41 21031.35738832
7638.888888889 229,167 42 20908.50515464
7638.888888889 221,528 43 20780.92783505
7638.888888889 213,889 44 20648.62542955
7638.888888889 206,250 45 20511.59793814
7638.888888889 198,611 46 20369.84536082
7638.888888889 190,972 47 20223.36769759
7638.888888889 183,333.33 4/1/2017 48 20072.16494845
7638.888888889 175,694 49 19916.2371134
7638.888888889 168,056 50 19755.58419244
7638.888888889 160,417 51 19590.20618557
7638.888888889 152,778 52 19420.10309278
7638.888888889 145,139 53 19245.27491409
7638.888888889 137,500 54 19065.72164948
7638.888888889 129,861 55 18881.44329897
7638.888888889 122,222 56 18692.43986254
7638.888888889 114,583 57 18498.71134021
7638.888888889 106,944 58 18300.25773196
7638.888888889 99,306 59 18097.0790378
7638.888888889 91,667 60 17889.17525773
7638.888888889 84,028 61 17676.54639175
7638.888888889 76,389 62 17459.19243986
7638.888888889 68,750 63 17237.11340206
7638.888888889 61,111 64 17010.30927835
7638.888888889 53,472 65 16778.78006873
7638.888888889 45,833 66 16542.5257732
7638.888888889 38,194 67 16301.54639175
7638.888888889 30,556 68 16055.8419244
7638.888888889 22,917 69 15805.41237113
7638.888888889 15,278 70 15550.25773196
7638.888888889 7,639 71 15290.37800687
7638.888888889 0 72 15025.77319588
550000 73 14756.44329897
74 14482.38831615
75 14203.60824742
76 13920.10309278
77 13631.87285223
78 13338.91752577
79 13041.2371134
80 12738.83161512
81 12431.70103093
82 12119.84536082
 83 11803.26460481
84 11481.95876289
85 11155.92783505
86 10825.17182131
87 10489.69072165
88 10149.48453608
89 9804.553264605
90 9454.896907217
91 9100.515463918
92 8741.408934708
93 8377.577319588
94 8009.020618557
95 7635.738831615
96 7257.731958763
TOTALES 1745333.333333
 4656
70.87628865979

INTERES AMORTIZACION SALDO

330,000
22000 70.87628865979 329,929
21995.27491409 141.7525773196 329,787
21985.82474227 212.6288659794 329,575
21971.64948454 283.5051546392 329,291
21952.74914089 354.381443299 328,937
21929.12371134 425.2577319588 328,512
21900.77319588 496.1340206186 328,015
21867.6975945 567.0103092784 327,448
21829.89690722 637.8865979381 326,811
21787.37113402 708.7628865979 326,102
21740.12027491 779.6391752577 325,322
21688.1443299 850.5154639175 324,472
21631.44329897 921.3917525773 323,550
21570.01718213 992.2680412371 322,558
21503.86597938 1063.144329897 321,495
21432.98969072 1134.020618557 320,361
21357.38831615 1204.896907217 319,156
21277.06185567 1275.773195876 317,880
21192.01030928 1346.649484536 316,534
21102.23367698 1417.525773196 315,116
21007.73195876 1488.402061856 313,628
20908.50515464 1559.278350515 312,068
20804.5532646 1630.154639175 310,438
20695.87628866 1701.030927835 308,737
20582.4742268 1771.907216495 306,965
20464.34707904 1842.783505155 305,122
20341.49484536 1913.659793814 303,209
20213.91752577 1984.536082474 301,224
20081.61512028 2055.412371134 299,169
19944.58762887 2126.288659794 297,043
19802.83505155 2197.164948454 294,845
19656.35738832 2268.041237113 292,577
19505.15463918 2338.917525773 290,238
19349.22680412 2409.793814433 287,829
19188.57388316 2480.670103093 285,348
19023.19587629 2551.546391753 282,796
18853.09278351 2622.422680412 280,174
18678.26460481 2693.298969072 277,481
18498.71134021 2764.175257732 274,716
18314.43298969 2835.051546392 271,881
18125.42955326 2905.927835052 268,976
17931.70103093 2976.804123711 265,999
17733.24742268 3047.680412371 262,951
17530.06872852 3118.556701031 259,832
17322.16494845 3189.432989691 256,643
17109.53608247 3260.309278351 253,383
16892.18213058 3331.18556701 250,052
16670.10309278 3402.06185567 246,649.48
16443.29896907 3472.93814433 243,177
16211.76975945 3543.81443299 239,633
15975.51546392 3614.690721649 236,018
15734.53608247 3685.567010309 232,332
15488.83161512 3756.443298969 228,576
15238.40206186 3827.319587629 224,749
14983.24742268 3898.195876289 220,851
14723.36769759 3969.072164948 216,881
14458.7628866 4039.948453608 212,841
14189.43298969 4110.824742268 208,731
13915.37800687 4181.701030928 204,549
13636.59793814 4252.577319588 200,296
13353.09278351 4323.453608247 195,973
13064.86254296 4394.329896907 191,579
12771.90721649 4465.206185567 187,113
12474.22680412 4536.082474227 182,577
12171.82130584 4606.958762887 177,970
11864.69072165 4677.835051546 173,293
11552.83505155 4748.711340206 168,544
11236.25429553 4819.587628866 163,724
10914.94845361 4890.463917526 158,834
10588.91752577 4961.340206186 153,872
10258.16151203 5032.216494845 148,840
9922.680412371 5103.092783505 143,737
9582.474226804 5173.969072165 138,563
9237.542955326 5244.845360825 133,318
8887.886597938 5315.721649485 128,003
8533.505154639 5386.597938144 122,616
8174.39862543 5457.474226804 117,159
7810.567010309 5528.350515464 111,630
7442.010309278 5599.226804124 106,031
7068.728522337 5670.103092784 100,361
6690.721649485 5740.979381443 94,620
6307.989690722 5811.855670103 88,808
5920.532646048 5882.731958763 82,925
5528.350515464 5953.608247423 76,972
5131.443298969 6024.484536082 70,947
4729.810996564 6095.360824742 64,852
4323.453608247 6166.237113402 58,686
3912.371134021 6237.113402062 52,448
3496.563573883 6307.989690722 46,140
3076.030927835 6378.865979381 39,762
2650.773195876 6449.742268041 33,312
2220.790378007 6520.618556701 26,791
1786.082474227 6591.494845361 20,200
1346.649484536 6662.371134021 13,537
902.4914089347 6733.24742268 6,804
453.6082474227 6804.12371134 0
1415333.333333 330000
CON ESE DINERO COMPRARÁ 4 MAQUINARIAS: LOS DATOS DE LOS MÉTODOS Q

% VALOR RESIDUAL
MAQUINARIA FECHA DE COMPRA PRECIO EN SOLES RESPECTO AL PRECIO MAQUINARIA
DE COMPRA

A 4/1/2013 245,000 4% A
B 4/1/2013 234,000 5% B
C 4/1/2013 127,000 6% C
D 4/1/2013 256,000 5% D
TOTAL 862,000

ACTIVO A ACTIVO B
VALOR COMPRA 245,000 VALOR COMPRA 234,000
VAL. RESIDUAL 9800 VAL. RESIDUAL 11700
VALOR DE TRAB. 235,200 VALOR DE TRAB. 222,300
VIDA UTIL (AÑOS) 45 VIDA UTIL (UNID.) 2,050,000
USO MENSUAL
DEP. ANUAL 5226.66666666667 UNIDADES 15000

DEP. MENSUAL 435.555555555556 MESES USO 47

USO (MESES) 47 USO ACUMULADO 705000
VALOR
DEP. ACUM. 20471.1111111111 DEPRECIADO POR 0.10843902439024
UNIDAD
VALOR ACTUAL 214,728.8889 DEP. ACUM. 76,449.5122
VALOR VENTA SIN 224,528.8889 VALOR ACTUAL 145,850.4878
PAGAR IR

IR (SUNAT) 66236.0222222222 VALOR VENTA SIN 157,550.4878

PAGAR IR

VALOR VENTA NETO 158,292.8667 IR (SUNAT) 46477.393902439

VALOR VENTA 111,073.0939

NETO

ACTIVO C
VALOR COMPRA 127,000
VAL. RESIDUAL 7620
VAL. TRABAJO 119,380
VIDA UTIL EN AÑOS 40
DENOMINADOR 820

AÑO FACTOR DEP. ANUAL DEP. ACUMUL. VALOR

1 0.048780487805 5823.414634146 5823.414634146 113,557
2 0.04756097561 5677.829268293 11501.24390244 107,879
3 0.046341463415 5532.243902439 17033.48780488 102,347
4 0.04512195122 5386.658536585 22420.14634146 96,960

VALOR VENTA SIN 104,579.8537 SUNAT 187,139.5130

PAGAR IR
IR (SUNAT) 30851.0568292683
VALOR VENTA
NETO ACT. C 73,728.7968
ATOS DE LOS MÉTODOS QUE SE USARÁN PARA LA DEPRECIACIÓN DE LA MAQUINARIA SON:

CONSUMO
MENSUAL
VIDA UTIL MET. DEPREC. PROMEDIO
(UNIDADES)

45 AÑOS LINEA RECTA

2,050,000 UNIDADES UNIDADES 15000
SUMA DIGITOS
40 AÑOS DECRECIENTE
COMENTARIO:

1,900,000 UNIDADES UNIDADES 18000 - A LOS 47 meses VENDE MAQ. A, B y D

- A LOS 4 AÑOS VENDE MAQ. C

ACTIVO D
VALOR COMPRA 256,000
VAL. RESIDUAL 12800
VALOR DE TRAB. 243,200
VIDA UTIL (UNID.) 1,900,000
USO MENSUAL
UNIDADES 18000

MESES USO 47
USO ACUMULADO 846000
VALOR
DEPRECIADO POR 0.128
UNIDAD
DEP. ACUM. 108,288.0000

VALOR ACTUAL 134,912.0000

VALOR VENTA SIN 147,712.0000

PAGAR IR

IR (SUNAT) 43575.04

VALOR VENTA 104,136.9600

NETO
 DINERO PRESTADO 1,330,000
COMPRAS MAQUINAS 862,000
DINERO SOBRANTE 468,000
AHORROS
TEM TED
PORCENTAJE DEL DINERO
BANCO 01/04/2013- 01/04/2013-
SOBRANTE 4/1/2015
31/03/2015 31/03/2015
M 40% S/ 187,200.00 0.95% 1.15% 0.03152216%
N 60% S/ 280,800.00 1.05% 1.25% 0.03482359%
468,000.00
BANCO M
PORCENTAJE DE
Días después de la operación RETIRO DE VALOR FINAL
FECHA
anterior INTERES VALOR FINAL DEPÓSITO
CON DEPÓSITO
ACUMULADOS

4/1/2013 0 0% S/ 187,200.00 S/ - S/ 187,200.00

3/31/2015 729 0% S/ 235,553.47 S/ - S/ 235,553.47
4/1/2015 1 0% S/ 235,643.27 S/ 20,000.00 S/ 255,643.27
4/1/2017 731 100% S/ 337,781.98 S/ - S/ 337,781.98
TED
4/1/2015

0.03812186%
0.04141697%

BANCO N
PORCENTAJE DE
Días después de RETIRO DE
FECHA la operación
INTERES VALOR FINAL DEPÓSITO
anterior
ACUMULADOS

4/1/2013 0 0% S/ 280,800.00 S/ -
3/31/2015 729 0% S/ 361,934.20 S/ -
4/1/2015 1 0% S/ 362,084.10 S/ 30,000.00
4/1/2017 731 100% S/ 530,686.66 S/ -
VALOR FINAL CON
DEPÓSITO

S/ 280,800.00
S/ 361,934.20
S/ 392,084.10
S/ 530,686.66