MAQUINARINA

TOTAL FAROLES
VALOR RESCATE
VALOR MAQUINARIA

DEPRECIACION POR UNIDAD

PRODUCCION DE AGOSTO

DEPRECIACION DE AGOS TO

GASTO DEPRECIACION
DEPRECIACION ACUMULADA MAQUINARIA
REGISTRAMOS DEPRECIACION MES DE AGOSTO

FORMULA

MAQUINARIA
VR. RESCATE
PRODUCCION TOTAL 7.000 UNIDADES
PRODICCON AGOSTO 2023 200 UNIDADES

GASTO DEPRECIACION
DEPRECIACION ACUMULADA MAQUINARIA
REGISTRAMOS DEPRECIACION MES DE AGOSTO

SUMA DE DIGITOS

FORMULA
 300,000,000.00
200,000.00
1,000,000.00
299,000,000.00

1,495.00
2,000.00

2,990,000.00

2,990,000.00
2,990,000.00

COSTO - VALOR RESCATE

PRODUCCION TOTAL

10,000,000.00
2,000,000.00
8,000,000.00

1,142.86

228,571.43

228,571.43
228,571.43

COSTO - VALOR RESCATE * DIGITOS DEL AÑO

SUMA DE DIGITOS
SUMA=1+2+3+4+5+6+7+8+9+10 15 DENOMINADOR

DIGITO VIDA UTIL AÑOS

1 5
2 4
3 3
4 2
5 1

(VIDA UTIL (VIDA UTIL + 1))/2

(5(5+1))/2
5(6)/2
15

C100000-10000 90,000.00 5
15

90,000.00 4
15

90,000.00 3
15

90,000.00 2
15

90,000.00 1
15

SUMA DE DIGITOS
MAQUINARIA 300,000.00
VALOR RESCATE 5,000.00
VIDA UTIL 10 AÑOS
DEP. PARA EL AÑO 03

55

8 3
9 2
10 1

SUMA DE DIGITOS
VEHICULO 27,000,000.00
VALOR RESCATE 2%
VIDA UTIL 12 AÑOS

DEP. PARA EL AÑO 05

SALDO DECRECIENTE
PORCENTAJE DE VIDA UTIL 8.33333
DEPRECIACION
1 26,460,000.00 2,204,118.00
2 24,255,882.00 2,020,514.97
3 22,235,367.03 1,852,206.07
4 20,383,160.96 1,697,917.31
5 18,685,243.65 1,556,480.80
6 17,128,762.85 1,426,825.95
7 15,701,936.91 1,307,971.34
8 14,393,965.56 1,199,017.33
9 13,194,948.23 1,099,139.19
10 12,095,809.04 1,007,580.89
11 11,088,228.15 923,649.40
 12 10,164,578.75 846,709.41

VALOR VEHICULO 16,500,000.00 495,000.00

VIDA UTIL 5 AÑOS
VALOR RESCATE 3%

20.00
1 16,005,000.00 3,201,000.00
2 12,804,000.00 2,560,800.00
3 10,243,200.00 2,048,640.00
4 8,194,560.00 1,638,912.00
5 6,555,648.00 1,311,129.60

50.00
150,000.00 75,000.00
75,000.00 37,500.00
37,500.00 18,750.00
18,750.00 9,375.00
DEPRECIACION POR UNIDAD
450,000.00 30,000.00 PARA EL AÑO 01
15.00

360,000.00 24,000.00
15.00

270,000.00 18,000.00
15.00

180,000.00 12,000.00
15.00

90,000.00 6,000.00
15.00

300,000.00 5,000.00 8.00

55
 295,000.00 8 2,360,000.00 42,909.09
55 55

27,000,000.00 540,000.00

26,460,000.00 8
78

211,680,000.00
2,713,846.15

226,153.85 MENSUAL

VALOR ACTIVO VR.RESCATE TOTAL NETO

27,000,000.00 540,000.00 26,460,000.00

24,255,882.00 2,204,118.00
22,235,367.03 4,224,632.97
20,383,160.96 6,076,839.04
18,685,243.65 7,774,756.35
17,128,762.85 9,331,237.15
15,701,936.91 10,758,063.09
14,393,965.56 12,066,034.44
13,194,948.23 13,265,051.77
12,095,809.04 14,364,190.96
11,088,228.15 15,371,771.85
10,164,578.75 16,295,421.25
 9,317,869.34 17,142,130.66

16,005,000.00

12,804,000.00
10,243,200.00
8,194,560.00
6,555,648.00
5,244,518.40

75,000.00
37,500.00
18,750.00
9,375.00 VALOR RESCATE
VALOR LIBROS
100,000.00
70,000.00

46,000.00

28,000.00

16,000.00

10,000.00