Metodo Lineal

Auto X
C Costo original Q 100,000.00 Suzuki Samurai
S Valor de Salvamento Q 50,000.00
n años de uso 5 años
Dk Cargo por depreciación (depreciación por año)
𝐷_𝑘= (𝐶−𝑆)/𝑛

𝐷_𝑘= (100,000 −50,000)/5

𝐷_𝑘=𝑄. 10,000
B Base de Depreciación =C-S
𝐵=100,000 −50,000
𝐵=50,000
Vk Valor en Libro
Ahorro para nuevo carro
año Depreciación Valor en Libros Aprovisionar
2015 100,000 Compramos 0
2016 10,000 90,000 10,000
2017 10,000 80,000 10,000
2018 10,000 70,000 10,000
2019 10,000 60,000 10,000
2020 10,000 50,000 10,000
Carro Nuevo?
2021 100,000.00
horro para nuevo carro

50,000
Auto X
C Costo original Q 100,000.00
S Valor de Salvamento Q 50,000.00
n años de uso 5 años
Dk Cargo por depreciación 10,000 se deprecia por año

año Depreciación Valor en Libros Ahorro

2015 100,000 Compramos 0
2016 -20,000 80,000 10,000
2017 -8,000 72,000
2018 -8,000 64,000
2019 -8,000 56,000
2020 -8,000 48,000 Vendemos
? PERDIDA DE 10,000
Metodo Lineal
C 120,000
S 10,000

Depreciación anual?
Dk = Cargo por Depreciación
𝐷_𝑘= (𝐶−𝑆)/𝑛

𝐷_𝑘= (120,000 −10,000)/5

𝐷_𝑘= 110,000/5

22
𝐷_𝑘=𝑄. 22,000

Tabla de Depreciación
Año Depreciación Anual Depreciación Acumulada Valor en Libros
0 120,000
1 22,000 22,000 98,000
2 22,000 44,000 76,000
3 22,000 66,000 54,000
4 22,000 88,000 32,000
5 22,000 110,000 10,000
Salvamento
Metodo Lineal
C Q 250,000.00
S Q 25,000.00 por venta
S= - 15,000.00

Depreciación anual?
Dk = Cargo por Depreciación
𝐷_𝑘= (𝐶−𝑆)/𝑛

𝐷_𝑘= (250,000 −
(−15,000))/10
𝐷_𝑘= (250,000+15,000)/10

𝐷_𝑘= 265,000/10
22

𝐷_𝑘=𝑄. 26,500
Tabla de Depreciación
Año Depreciación Anual Depreciación Acumulada Valor en Libros
0 250,000
1 26,500 26,500 223,500
2 26,500 53,000 197,000
3 26,500 79,500 170,500
4 26,500 106,000 144,000
5 26,500 132,500 117,500
6 26,500 159,000 91,000
7 26,500 185,500 64,500
8 26,500 212,000 38,000
9 26,500 238,500 11,500
10 26,500 265,000 -15,000

250,000
-Q 40,000.00 para sacarlo de la empresa

Salvamento
Porcentaje Fijo
C 160,000.00
S 20,000
n 5

𝑆=𝐶 〖 (1−𝑑) 〗 √(5&0.125)=1−𝑑

^𝑛
20,000=160,000 〖 (1−𝑑) 〗 ^5 √(5&0.125 )−1=−𝑑

20,000/160,000= 〖 (1−𝑑) 〗 ^5 −(√(5&0.125 )−1)=𝑑

−(√(5&0.125 )−1)=𝑑
0.125= 〖 (1−𝑑) 〗 ^5
0.34024604461 =d
√(5&0.125)=(1−𝑑)
34.02%

Depreciación Depreciación
Año Anual Acumulada Valor en Libros
0 160,000
1 54,439.37 54,439.37 105,560.63
2 35,916.59 90,355.96 69,644.04
3 23,696.11 114,052.07 45,947.93
4 15,633.60 129,685.67 30,314.33
5 10,314.33 140,000.00 20,000.00
6 6,804.92 146,804.92 13,195.08
7 4,489.57 151,294.49 8,705.51
8 2,962.02 154,256.51 5,743.49
9 1,954.20 156,210.71 3,789.29
10 1,289.29 157,500.00 2,500.00
11 850.62 158,350.62 1,649.38
12 561.20 158,911.82 1,088.18
13 370.25 159,282.07 717.93
14 244.27 159,526.34 473.66
15 161.16 159,687.50 312.50
16 106.33 159,793.83 206.17
17 70.15 159,863.98 136.02
18 46.28 159,910.26 89.74
19 30.53 159,940.79 59.21
20 20.15 159,960.94 39.06
21 13.29 159,974.23 25.77
22 8.77 159,983.00 17.00
23 5.78 159,988.78 11.22
24 3.82 159,992.60 7.40
25 2.52 159,995.12 4.88
26 1.66 159,996.78 3.22
27 1.10 159,997.88 2.12
28 0.72 159,998.60 1.40
29 0.48 159,999.08 0.92
30 0.31 159,999.39 0.61
31 0.21 159,999.60 0.40
32 0.14 159,999.74 0.26
33 0.09 159,999.83 0.17
34 0.06 159,999.89 0.11
35 0.04 159,999.93 0.07
36 0.02 159,999.95 0.05
37 0.02 159,999.97 0.03
38 0.01 159,999.98 0.02
39 0.01 159,999.99 0.01
40 - 159,999.99 0.01
41 - 159,999.99 0.01
42 - 159,999.99 0.01
43 - 159,999.99 0.01
44 - 159,999.99 0.01
45 - 159,999.99 0.01
46 - 159,999.99 0.01
47 - 159,999.99 0.01
48 - 159,999.99 0.01
49 - 159,999.99 0.01
50 - 159,999.99 0.01
51 - 159,999.99 0.01
52 - 159,999.99 0.01
53 - 159,999.99 0.01
54 - 159,999.99 0.01
55 - 159,999.99 0.01
56 - 159,999.99 0.01
57 - 159,999.99 0.01
58 - 159,999.99 0.01
59 - 159,999.99 0.01
60 - 159,999.99 0.010000000
61 - 159,999.99 0.01
62 - 159,999.99 0.010000000
63 - 159,999.99 0.01
64 - 159,999.99 0.010000000
65 - 159,999.99 0.01
66 - 159,999.99 0.010000000
67 - 159,999.99 0.01
68 - 159,999.99 0.010000000
69 - 159,999.99 0.01
70 - 159,999.99 0.010000000
71 - 159,999.99 0.01
72 - 159,999.99 0.010000000
73 - 159,999.99 0.01
74 - 159,999.99 0.010000000
75 - 159,999.99 0.01
76 - 159,999.99 0.010000000
77 - 159,999.99 0.01
78 - 159,999.99 0.010000000
79 - 159,999.99 0.01
80 - 159,999.99 0.010000000
81 - 159,999.99 0.01
82 - 159,999.99 0.010000000
83 - 159,999.99 0.01
84 - 159,999.99 0.010000000
85 - 159,999.99 0.01
86 - 159,999.99 0.010000000
87 - 159,999.99 0.01
88 - 159,999.99 0.010000000
89 - 159,999.99 0.01
90 - 159,999.99 0.010000000
91 - 159,999.99 0.01
92 - 159,999.99 0.010000000
93 - 159,999.99 0.01
94 - 159,999.99 0.010000000
95 - 159,999.99 0.01
96 - 159,999.99 0.010000000
97 - 159,999.99 0.01
98 - 159,999.99 0.010000000
99 - 159,999.99 0.01
100 - 159,999.99 0.010000000
101 - 159,999.99 0.01
102 - 159,999.99 0.010000000
103 - 159,999.99 0.01
104 - 159,999.99 0.010000000
105 - 159,999.99 0.01
106 - 159,999.99 0.010000000
107 - 159,999.99 0.01
108 - 159,999.99 0.010000000
109 - 159,999.99 0.01
110 - 159,999.99 0.010000000
111 - 159,999.99 0.01
112 - 159,999.99 0.010000000
113 - 159,999.99 0.01
114 - 159,999.99 0.010000000
115 - 159,999.99 0.01
116 - 159,999.99 0.010000000
117 - 159,999.99 0.01
118 - 159,999.99 0.010000000
119 - 159,999.99 0.01
120 - 159,999.99 0.010000000
121 - 159,999.99 0.01
122 - 159,999.99 0.010000000
123 - 159,999.99 0.01
124 - 159,999.99 0.010000000
125 - 159,999.99 0.01
126 - 159,999.99 0.010000000
127 - 159,999.99 0.01
128 - 159,999.99 0.010000000
129 - 159,999.99 0.01
130 - 159,999.99 0.010000000
131 - 159,999.99 0.01
132 - 159,999.99 0.010000000
133 - 159,999.99 0.01
134 - 159,999.99 0.010000000
135 - 159,999.99 0.01
136 - 159,999.99 0.010000000
137 - 159,999.99 0.01
138 - 159,999.99 0.010000000
139 - 159,999.99 0.01
140 - 159,999.99 0.010000000
141 - 159,999.99 0.01
142 - 159,999.99 0.010000000
143 - 159,999.99 0.01
144 - 159,999.99 0.010000000
145 - 159,999.99 0.01
146 - 159,999.99 0.010000000
147 - 159,999.99 0.01
148 - 159,999.99 0.010000000
149 - 159,999.99 0.01
150 - 159,999.99 0.010000000
151 - 159,999.99 0.01
152 - 159,999.99 0.010000000
153 - 159,999.99 0.01
154 - 159,999.99 0.010000000
155 - 159,999.99 0.01
156 - 159,999.99 0.010000000
157 - 159,999.99 0.01
Porcentaje Fijo
C 100,000.00
S 50,000.00
n 5
Porcentaje Fijo 13%

Año Depreciación Depreciación Acumulada

0
1 13,000.00 13,000.00
2 11,310.00 24,310.00
3 9,839.70 34,149.70
4 8,560.54 25,589.16
5 7,447.67 33,036.83
6 6,479.47 26,557.36
7 5,637.14 32,194.50
8 4,904.31 27,290.19
9 4,266.75 31,556.94
10 3,712.07 27,844.86
11 3,229.50 31,074.37
12 2,809.67 28,264.70
13 2,444.41 30,709.11
14 2,126.64 28,582.47
15 1,850.18 30,432.65
16 1,609.65 28,823.00
17 1,400.40 30,223.39
18 1,218.35 29,005.05
19 1,059.96 30,065.01
20 922.17 29,142.84
21 802.28 29,945.13
22 697.99 29,247.14
23 607.25 29,854.39
Valor en Libros
100,000
87,000.00
75,690.00
65,850.30
57,289.76
49,842.09
43,362.62
37,725.48
32,821.17
28,554.42
24,842.34
21,612.84
18,803.17
16,358.76
14,232.12
12,381.94
10,772.29
9,371.89
8,153.55
7,093.59
6,171.42
5,369.13
4,671.15
4,063.90
Helados
C Q 50,000.00
n 8 años
d 25% (tasa de depreciación

Año Depreciación Anual Depreciación Acumulada

0
1 Q 12,500.00 Q 12,500.00
2 Q 9,375.00 Q 21,875.00
3 Q 7,031.25 Q 28,906.25
4 Q 5,273.44 Q 34,179.69
5 Q 3,955.08 Q 38,134.77
6 Q 2,966.31 Q 41,101.07
7 Q 2,224.73 Q 43,325.81
8 Q 1,668.55 Q 44,994.35
Valor en Libros Porcentaje
50,000 25%
Q 37,500.00 25%
Q 28,125.00 25%
Q 21,093.75 25%
Q 15,820.31 25%
Q 11,865.23 25%
Q 8,898.93 25% 8,898.93 Vk=𝐶 〖 (1−𝑑) 〗
Q 6,674.19 25% ^𝑛
Q 5,005.65 25% V6=50,000
〖 (1−0.25) 〗 ^6 0.75
Vk=50,000 (0.17797852)

Vk= 8,898.93
0.17797852
Suma de Digitos
C 75,000.00
S 5,000.00
n 7
B 70,000.00

Año Depreciación Anual Depreciación Acumulada Valor en Libros

0 75,000.00
1 17,500.00 17,500.00 57,500.00
2 15,000.00 32,500.00 42,500.00
3 12,500.00 45,000.00 30,000.00
4 10,000.00 55,000.00 20,000.00
5 7,500.00 62,500.00 12,500.00
6 5,000.00 67,500.00 7,500.00
7 2,500.00 70,000.00 5,000.00
de 1 hasta el año!
Sumatoria 28

Salvamento No. Invertidos Porcentaje Aplicado

B= Base de Depreciación =
70,000
70,000.00 7 25.000%
70,000.00 6 21.429%
70,000.00 5 17.857%
70,000.00 4 14.286%
70,000.00 3 10.714%
70,000.00 2 7.143%
70,000.00 1 3.571%
100.000%
Por Unidad o USO!
C 180,000
S 30,000
Kilometraje 200,000
B Base de Depreciación
B Q 150,000.00
Dinero/Kilometros
Costo por Kilometro 0.75
1 1.50
2 3.00

Año Kilometraje Depreciación

0
1 35,000 26,250.00
2 42,000 31,500.00
3 45,000 33,750.00
4 78,000 58,500.00
Depreciación Acumulada Valor en Libros
Q 180,000.00
26,250.00 Q 153,750.00
57,750.00 Q 122,250.00
91,500.00 Q 88,500.00
150,000.00 Q 30,000.00
Depreciación con INTERESES

C 130,000.00
n 5 años
S 20,000
i 20% anual
B 110,000.00

𝐷𝑘= 𝐵𝑖/( 〖 (1+𝑖) 〗 ^𝑘−1) Año

0
1
𝐷𝑘=
22000 2
(110,000(0.2))/( 〖 (1+0.2)
3
〗 ^5−1)
4
𝐷𝑘= 22,000/( 〖 (1+0.2) 〗 5
^5−1)

𝐷𝑘= 22,000/(2.48832−1) 2.48832

𝐷𝑘= 22,000/1.48832

𝐷𝑘=14,781.77 14781.7674
DepreciacionAcumulada Valor en Libros
130,000
14,781.76
14,781.76
14,781.76
14,781.76
14,781.76
73,908.80