7/18/2019 DEPRECIACIN DE ACTIVOS
1/12
PERIODOS
CUOTA DEDEPRECIACIN
DEPRECIACINACUMULADA
VALOR NETO ENLIBROS
0 $-$
-$
78,000.00
1 $
5,833.33
$
5,833.33
$
72,166.672 $
5,833.33$
11,666.67$
66,333.33
3 $5,833.33$
17,500.00$
60,500.00
4 $5,833.33
$23,333.33
$54,666.67
5 $5,833.33
$29,166.67
$48,833.33
6 $5,833.33$
35,000.00$
43,000.00
7
$
5,833.33
$
40,833.33
$
37,166.678 $
5,833.33$
46,666.67$
31,333.33
9 $5,833.33$
52,500.00$
25,500.00
10 $5,833.33
$58,333.33
$19,666.67
11 $5,833.33
$64,166.67
$13,833.33
12 $5,833.33$
70,000.00$
8,000.00
MTODO DE LINEA RECTA
VALOR ACTIVO$
78,000.00VALOR RESIDUAL
$8,000.00
VIDA TIL(AOS)
12
MTODO DEL DOBLE SALDODECRECIENTE
VALOR ACTIVO $ 78,000.00
VALOR RESIDUAL $ 8,000.00
VIDA TIL (AOS) 12
FRACCIN (%) 200% 0.16666667
7/18/2019 DEPRECIACIN DE ACTIVOS
2/12
PERIODOS
VALOR CONTABLEINICIAL
DEPRECIACIN VALOR CONTABLEFINAL
1 $78,000.00
$13,000.00
$65,000.00
2 $65,000.00
$10,833.33
$54,166.67
3 $54,166.67
$9,027.78
$45,138.89
4 $45,138.89 $7,523.15 $37,615.745 $
37,615.74$
6,269.29$
31,346.456 $
31,346.45$
5,224.41$
26,122.04
7 $26,122.04$
4,353.67$
21,768.37
8$
21,768.37$
3,628.06$
18,140.31
9 $18,140.31$
3,023.38$
15,116.92
10 $15,116.92$
2,519.49$
12,597.44
11$
12,597.44$
2,099.57$
10,497.86
12 $10,497.86$
1,749.64$
8,748.22
COSTO DE CAMIN$
85,000.00SERVICIO ESPERADO (MILLAS) 250,000
VALOR DE RESCATE$
5,000.00
IMPORTE DEPRECIABLE $80,000.00
CUOTA DE DEPRECIACIN PORUNIDAD
$0.32
7/18/2019 DEPRECIACIN DE ACTIVOS
3/12
CANTIDAD DE DEPRECIACINPERMISIBLE PARA 55 000
MILLAS
$17,600.00
COSTO DE GENERADOR$
60,000.00VIDA TIL DE OPERACIN (HORAS) 50,000
VALOR DE RESCATE$
8,000.00
IMPORTE DEPRECIABLE$
52,000.00CUOTA DE DEPRECIACIN PORUNIDAD
$1.04
CANTIDAD DE DEPRECIACINPERMISIBLE PARA 5000 HORAS
$5,200.00
CAMIN A
COSTO DE CAMIN $50,000.00
VIDA TIL (MILLAS) 200,000VALOR DE RESCATE $
5,000.00IMPORTE DEPRECIABLE $
45,000.00CUOTA DE DEPRECIACIN POR
UNIDAD
$
0.23
7/18/2019 DEPRECIACIN DE ACTIVOS
4/12
CANTIDAD DE DEPRECIACINPERMISIBLE PARA 25 000 MILLAS
$5,625.00
CAMIN B
COSTO DE CAMIN$
25,000.00VIDA TIL (MILLAS) 120,000
VALOR DE RESCATE$
2,500.00
IMPORTE DEPRECIABLE$
22,500.00CUOTA DE DEPRECIACIN PORUNIDAD
$0.19
CANTIDAD DE DEPRECIACINPERMISIBLE PARA 12 000
MILLAS
$2,250.00
CAMIN C
COSTO DE CAMIN$
18,500.00VIDA TIL DE OPERACIN (MILLAS) 100,000
VALOR DE RESCATE$
1,500.00
IMPORTE DEPRECIABLE$
17,000.00CUOTA DE DEPRECIACIN PORUNIDAD
$0.17CANTIDAD DE DEPRECIACIN
PERMISIBLE PARA 15 000 MILLAS$
2,550.00
CAMIN D
COSTO DE CAMIN$
35,600.00VIDA TIL (MILLAS) 200,000
VALOR DE RESCATE$
3,500.00
IMPORTE DEPRECIABLE$
32,100.00CUOTA DE DEPRECIACIN POR
UNIDAD
$
0.16
7/18/2019 DEPRECIACIN DE ACTIVOS
5/12
CANTIDAD DE DEPRECIACIN PERMISIBLE PARA 22 000MILLAS
$2,530.00
CANTIDAD DE DEPRECIACINPERMISIBLE PARA 20 000
MILLAS
$3,210.00
CAMIN
COSTO DEL CAMIN $ 25,000.00VIDA CONTABLE (MILLAS) 200,000
VALOR DE RESCATE $ 2,000.00
IMPORTE DEPRECIABLE $ 23,000.00CUOTA DE DEPRECIACIN POR UNIDAD $ 0.12
CANTIDAD DE DEPRECIACINPERMISIBLE PARA 25 000
MILLAS $ 2,875.00
7/18/2019 DEPRECIACIN DE ACTIVOS
6/12
EDIFICIO
PERIODOS
CUOTA DEDEPRECIACIN
DEPRECIACINACUMULADA
VALOR NETO ENLIBROS
0$-
$-
$800,000.00
1$
14,000.00$
14,000.00$
786,000.00
2 $14,000.00$
28,000.00$
772,000.00
3$
14,000.00$
42,000.00$
758,000.00
4 $14,000.00$
56,000.00$
744,000.00
5 $14,000.00$
70,000.00$
730,000.00
6$
14,000.00$
84,000.00$
716,000.00
7 $14,000.00 $98,000.00 $702,000.00
8 $14,000.00$
112,000.00$
688,000.00
9$
14,000.00$
126,000.00$
674,000.00
10 $14,000.00$
140,000.00$
660,000.00
11 $14,000.00$
154,000.00$
646,000.00
12$
14,000.00$
168,000.00$
632,000.00
13 $14,000.00$
182,000.00$
618,000.00
14 $14,000.00$
196,000.00$
604,000.00
15$
14,000.00$
210,000.00$
590,000.00
16 $14,000.00$
224,000.00$
576,000.00
EDIFICIOMTODO DE LINEA RECTA
VALOR ACTIVO $ 800,000.00VALOR RESIDUAL $ 100,000.00VIDA TIL (AOS) 50
7/18/2019 DEPRECIACIN DE ACTIVOS
7/12
17 $14,000.00
$238,000.00
$562,000.00
18 $14,000.00$
252,000.00$
548,000.00
19 $14,000.00
$266,000.00
$534,000.00
20 $14,000.00
$280,000.00
$520,000.00
21 $14,000.00$
294,000.00$
506,000.00
22 $14,000.00
$308,000.00
$492,000.00
23 $14,000.00
$322,000.00
$478,000.00
24 $14,000.00$
336,000.00$
464,000.00
25 $14,000.00
$350,000.00
$450,000.00
26 $14,000.00
$364,000.00
$436,000.00
27 $14,000.00$
378,000.00$
422,000.00
28 $14,000.00
$392,000.00
$408,000.00
29 $14,000.00
$406,000.00
$394,000.00
30 $14,000.00$
420,000.00$
380,000.00
31 $
14,000.00
$
434,000.00
$
366,000.0032 $
14,000.00$
448,000.00$
352,000.00
33 $14,000.00$
462,000.00$
338,000.00
34 $14,000.00
$476,000.00
$324,000.00
35 $14,000.00
$490,000.00
$310,000.00
36 $14,000.00$
504,000.00$
296,000.00
37
$
14,000.00
$
518,000.00
$
282,000.0038 $
14,000.00$
532,000.00$
268,000.00
39 $14,000.00$
546,000.00$
254,000.00
40 $14,000.00
$560,000.00
$240,000.00
41 $ $ $
7/18/2019 DEPRECIACIN DE ACTIVOS
8/12
14,000.00 574,000.00 226,000.00
42$
14,000.00$
588,000.00$
212,000.00
43 $14,000.00$
602,000.00$
198,000.00
44$
14,000.00$
616,000.00$
184,000.00
45$
14,000.00$
630,000.00$
170,000.00
46 $14,000.00$
644,000.00$
156,000.00
47 $14,000.00$
658,000.00$
142,000.00
48$
14,000.00$
672,000.00$
128,000.00
49 $14,000.00$
686,000.00$
114,000.00
50 $14,000.00 $700,000.00 $100,000.00
TORNO
PERIODOS
VALOR CONTABLEINICIAL
DEPRECIACINVALOR CONTABLE
FINAL
1$
45,000.00$
7,500.00$
37,500.002 $ $ $
TORNOMTODO DEL DOBLE SALDO
DECRECIENTE
VALOR ACTIVO$
45,000.00
VALOR RESIDUAL$
3,000.00VIDA TIL (AOS) 12FRACCIN (%) 200%
0.166666667
7/18/2019 DEPRECIACIN DE ACTIVOS
9/12
37,500.00 6,250.00 31,250.00
3$
31,250.00$
5,208.33$
26,041.67
4 $26,041.67$
4,340.28$
21,701.39
5$
21,701.39$
3,616.90$
18,084.49
6$
18,084.49$
3,014.08$
15,070.41
7 $15,070.41$
2,511.73$
12,558.67
8 $12,558.67$
2,093.11$
10,465.56
9$
10,465.56$
1,744.26$
8,721.30
10 $8,721.30$
1,453.55$
7,267.75
11 $7,267.75 $1,211.29 $6,056.46
12$
6,056.46$
1,009.41$
5,047.05
PERIOD VALOR CONTABLE DEPRECIACIN VALOR
CAMBIO A LNEA RECTAVALORACTIVO
$45,000.00
VALORRESIDUAL
$3,000.00
VIDA TIL(AOS)
12
PERIODOS
DEPRECIACIN
1 2 $
3,136.363 $
2,825.00
4 $2,560.19
5 $2,337.67
6 $2,154.93
7 $2,011.73
8
$
1,911.73
9 $1,866.39
10 $1,907.10
11 $2,133.88
12 $3,056.46
7/18/2019 DEPRECIACIN DE ACTIVOS
10/12
OS INICIAL CONTABLE FINAL
1 $45,000.00$
7,500.00$
37,500.00
2 $37,500.00
$6,250.00
$31,250.00
3$
31,250.00$
5,208.33$
26,041.67
4 $26,041.67
$4,340.28
$21,701.39
5 $21,701.39
$3,616.90
$18,084.49
6 $18,084.49
$3,014.08
$15,070.41
7 $15,070.41
$2,511.73
$12,558.67
8 $12,558.67
$2,093.11
$10,465.56
9 $10,465.56 $1,866.39 $8,599.17
10 $8,599.17
$1,866.39
$6,732.78
11 $6,732.78
$1,866.39
$4,866.39
12 $4,866.39
$1,866.39
$3,000.00
NIDAD DE !RODCCI"NCOSTO DE M!UINA
$135,000.00
PRODUCCIN ESPERADA 250,000
VALOR DE RESCATE$
12,000.00
IMPORTE DEPRECIABLE$
123,000.00CUOTA DE DEPRECIACINPOR UNIDAD
$0.49
CANTIDAD DE DEPRECIACINPERMISIBLE PARA 2" #50 UNIDADES
$ 11,537.40
#ORAS DE TRABAO
COSTO DE M!UINA$
135,000.00HORAS DE TRABA$O 30,000
VALOR DE RESCATE$
12,000.00
IMPORTE DEPRECIABLE $123,000.00CUOTA DE DEPRECIACIN
POR UNIDAD$4.10
CANTIDAD DE DEPRECIACINPERMISIBLE PARA 2 #50
HORAS
$10,045.00
7/18/2019 DEPRECIACIN DE ACTIVOS
11/12
MTODO DE LINEA RECTAVALORACTIVO
$135,000.00
VALORRESIDUAL
$12,000.00
VIDA TIL(AOS)
10
PERIODOS
CUOTA DEDEPRECIACIN
DEPRECIACINACUMULADA
VALOR NETO ENLIBROS
0 $ -$-
$135,000.00
1 $ 12,300.00 $12,300.00$
122,700.00
2 $ 12,300.00 $24,600.00
$110,400.00
3 $ 12,300.00 $36,900.00
$98,100.00
4 $ 12,300.00 $49,200.00$
85,800.00
5 $ 12,300.00 $61,500.00
$73,500.00
6 $ 12,300.00 $73,800.00 $61,200.00
7 $ 12,300.00 $86,100.00$
48,900.00
8 $ 12,300.00 $98,400.00
$36,600.00
9 $ 12,300.00 $110,700.00
$24,300.00
10 $ 12,300.00 $ $
7/18/2019 DEPRECIACIN DE ACTIVOS
12/12
123,000.00 12,000.00
PERIODOS
VALOR CONTABLEINICIAL
DEPRECIACINVALOR
CONTABLE FINAL
1 $ 135,000.00 $27,000.00
$108,000.00
2 $ 108,000.00 $21,600.00 $86,400.00
3 $ 86,400.00 $17,280.00
$69,120.00
4 $ 69,120.00 $13,824.00
$55,296.00
5 $ 55,296.00 $11,059.20
$44,236.80
6 $ 44,236.80 $8,847.36$
35,389.44
7 $ 35,389.44 $7,077.89
$28,311.55
8 $ 28,311.55 $5,662.31 $22,649.24
9 $ 22,649.24 $4,529.85$
18,119.39
10 $ 18,119.39 $3,623.88
$14,495.51
MTODO DEL DOBLE SALDO DECRECIENTE
VALOR ACTIVO$
135,000.00VALOR RESIDUAL
$12,000.00
VIDA TIL (AOS) 10
FRACCIN (%) 200%
0.2