Eduardo Alexander Palacios Castellanos.

METODO: "LINEA RECTA"

MONTO A DEPRECIACI DEPRECIACIÓN VALOR EN
AÑO
DEPRECIAR ÓN ANUAL ACUMULADA LIBROS
1 $800,000.00 $93,750.00 $93,750.00 $706,250.00
2 $800,000.00 $93,750.00 $187,500.00 $612,500.00
3 $800,000.00 $93,750.00 $281,250.00 $518,750.00
4 $800,000.00 $93,750.00 $375,000.00 $425,000.00
5 $800,000.00 $93,750.00 $468,750.00 $331,250.00
6 $800,000.00 $93,750.00 $562,500.00 $237,500.00
7 $800,000.00 $93,750.00 $656,250.00 $143,750.00
8 $800,000.00 $93,750.00 $750,000.00 $50,000.00
9
TOTAL $750,000.00
 DATOS
MOI VALOR RESCATE MONTO A DEPRECIAR
$800,000.00 $50,000.00 $750,000.00
AÑOS 8
FORMULA: COSTO-VALOR DESECHO/ AÑOS

DP= $93,750.00
 Unidades producidas

COSTO POR UNIDADES MONTO A DEPRECIACIÓN DEPRECIACIÓ

AÑO UNIDAD PRODUCIDAS DEPRECIAR ANUAL N ACUMULADA
1 $0.21 550,000 $750,000.00 $117,857.14 $117,857.14
2 $0.21 525,000 $750,000.00 $112,500.00 $230,357.14
3 $0.21 500,000 $750,000.00 $107,142.86 $337,500.00
4 $0.21 475,000 $750,000.00 $101,785.71 $439,285.71
5 $0.21 450,000 $750,000.00 $96,428.57 $535,714.29
6 $0.21 400,000 $750,000.00 $85,714.29 $621,428.57
7 $0.21 350,000 $750,000.00 $75,000.00 $696,428.57
8 $0.21 250,000 $750,000.00 $53,571.43 $750,000.00

TOTAL 3,500,000 $750,000.00

 DATOS

VALOR EN VALOR MONTO A

LIBROS MOI RESCATE DEPRECIAR
$632,142.86 $800,000.00 $50,000.00 $750,000.00
$519,642.86 UNIDADES 3,500,000
$412,500.00 Costo-valor de desecho/unidades
$310,714.29 MOI-VALOR RESCATE/UNIDADES
$214,285.71 faCTOR $0.21
$128,571.43
$53,571.43
$0.00
 EJEMPLO 03 doble saldo decreciente

VALOR EN LIBROS
AL TÉRMINO AÑO DEPRECIACION DEPRECIACIÓN
AÑO TASA ANUAL ACUMULADA
1 25% $800,000.00 $200,000.00 $200,000.00
$200,000.00
2 25% $600,000.00 $150,000.00 $350,000.00
$150,000.00
3 25% $450,000.00 $112,500.00 $462,500.00
$112,500.00
4 25% $337,500.00 $84,375.00 $546,875.00
$84,375.00
5 25% $253,125.00 $63,281.25 $610,156.25
$63,281.25
6 25% $189,843.75 $47,460.94 $657,617.19
$47,460.94
7 25% $142,382.81 $35,595.70 $693,212.89
$35,595.70
8 25% $106,787.11 $56,787.11 $750,000.00
TOTAL $750,000.00
 VALOR MONTO A
MOI RESCATE DEPRECIAR
$800,000.00 $50,000.00 $750,000.00

FORMULA 100.00% 8
DA=100%/
AÑOS VUX2 DA= 25.00%
 EJEMPLO 04. suma de

BASE DE VIDA ÚTIL FRACCIÓN A

AÑO DEPRECIACIÓN RESTANTE DEPRECIAR

1 $800,000.00 8 8/10

2 $800,000.00 7 7/10

3 $800,000.00 6 6/10

4 $800,000.00 5 5/10
5 $800,000.00 4 4/10
6 $800,000.00 3 3/10
7 $800,000.00 2 2/10
8 $800,000.00 1 1/10
36
EJEMPLO 04. suma de los años dígito

VALOR EN LIBROS
DEPRECIACIÓN DEPRECIACIÓN
FACTOR ACUMULADA

0.222222 $166,666.67 $166,666.67 $583,333.33

0.194444 $145,833.33 $312,500.00 $437,500.00

0.166667 $125,000.00 $437,500.00 $312,500.00

0.138889 $104,166.67 $541,666.67 $208,333.33

0.111111 $83,333.33 $625,000.00 $125,000.00
0.083333 $62,500.00 $687,500.00 $62,500.00
0.055556 $41,666.67 $729,166.67 $20,833.33
0.027778 $20,833.33 $750,000.00 $0.00
$750,000.00
 MONTO A
MOI VALOR RESCATE DEPRECIAR

$800,000.00 $50,000.00 $750,000.00

suma años 36
Formula
Vida útil = año4 + año3 + año2 + año1
 Método de la depreciación fiscal
100/10 EJEMPLO 1
MONTO
ORIGINAL DE
LA INVERSIÓN DEPRECIACIÓN
AÑO TASA ANUAL
1 8% $800,000.00 $64,000.00
2 8% $800,000.00 $64,000.00
3 8% $800,000.00 $64,000.00
4 8% $800,000.00 $64,000.00
5 8% $800,000.00 $64,000.00
6 8% $800,000.00 $64,000.00
7 8% $800,000.00 $64,000.00
8 8% $800,000.00 $64,000.00
9 8% $800,000.00 $64,000.00
10 8% $800,000.00 $64,000.00
11 8% $800,000.00 $64,000.00
12 8% $800,000.00 $64,000.00
13 4% $800,000.00 $32,000.00

TOTAL 100% $800,000.00

 VALOR EN LIBROS
DEPRECIACIÓN
ACUMULADA
$64,000.00 $736,000.00 formula= 100/%fiscal
$128,000.00 $672,000.00 Día= 100%/%fiscal 12.50
$192,000.00 $608,000.00 porciento tabla fiscal= 8%
$256,000.00 $544,000.00
$320,000.00 $480,000.00
$384,000.00 $416,000.00
$448,000.00 $352,000.00
$512,000.00 $288,000.00
$576,000.00 $224,000.00
$640,000.00 $160,000.00
$704,000.00 $96,000.00
$768,000.00 $32,000.00
$800,000.00 $0.00