Documenti di Didattica
Documenti di Professioni
Documenti di Cultura
Valor inicial
100 P
Valor residual
20 p
Vida til
10 n
interes
10%
1. Linea recta
n
d
D
V
0
0
0
100
1
8
8
92
2
8
16
84
3
8
24
76
4
8
32
68
5
8
40
60
6
8
48
52
7
8
56
44
8
8
64
36
9
8
72
28
10
8
80
20
Valor presente (P)
S/.49.16
Valor Futuro F
2. Amortizacion
n
d
D
V
0
0.00
0.00
100.00
1
5.02
5.02
94.98
2
5.02
10.54
89.46
3
5.02
16.61
83.39
4
5.02
23.30
76.70
5
5.02
30.65
69.35
6
5.02
38.73
61.27
7
5.02
47.62
52.38
8
5.02
57.40
42.60
9
5.02
68.16
31.84
10
5.02
80.00
20.00
Valor presente (P)
S/.30.84
Valor Futuro F
3. Interes sobre capita
n
d
D
V
0
0.00
0.00
100.00
1
15.02
15.02
94.98
2
15.02
31.54
89.46
3
15.02
49.71
83.39
4
15.02
69.71
76.70
5
15.02
91.70
69.35
6
15.02
115.89
61.27
7
15.02
142.49
52.38
8
15.02
171.76
42.60
9
15.02
203.96
31.84
10
15.02
239.37
20.00
Valor presente (P)
92.29
239.37 VF
4. Tasa decreciente
n
d
D
V
0
0.00
0.00
100.00
0.1
1
10.00
10.00
90.00
2
9.00
19.00
81.00
3
8.10
27.10
72.90
4
7.29
34.39
65.61
5
6.56
40.95
59.05
6
5.90
46.86
53.14
7
5.31
52.17
47.83
8
4.78
56.95
43.05
18.9
17.1
15.6
14.2
12.9
11.7
10.6
9.7
8.8
8.0
127.5
20
80.00
20
259.37
9
10
4.30
3.87
61.26
65.13
38.74
34.87
d
0.00
14.55
13.09
11.64
10.18
8.73
7.27
5.82
4.36
2.91
1.45
D
0.00
14.55
27.64
39.27
49.45
58.18
65.45
71.27
75.64
78.55
80.00
V
100.00
85.45
72.36
60.73
50.55
41.82
34.55
28.73
24.36
21.45
20.00
120.00
100.00
80.00
60.00
40.00
20.00
0.00
1
Periodos
e p re cia ci n a cu m u la d a
Valor en libros
Metodos de depreciacin
Valor en libros
Metodos de depreciacin
10
11
D e p re cia ci n a cu m u la d a
Metodos de depreciacin
300.00
250.00
Recta
200.00
Amort
150.00
Interes
Digitos
100.00
50.00
0.00
1
Periodos
9 10 11
DEPRECIACION
1) Prdida de valor de un bien
Uso
Tecnologa
Social
(Motores)
(PC)
(Luchetti)
Ecologa
Valor inicial
Dj
dj
Vj
Valor residualp
dj
Vj
Dj
j-1
Depreciacin en el periodo j
Valor en libros en el periodo j
Depreciacin acumulada al periodo j
Depreciacin lineal
dj =
(P-p)/n
Dj =
j (dj)
Vj =
P-Dj
d=
[P-p] i
[(1+i)^ n - 1]
d=
[ P (1 + i) ^n -p] i
[(1+i)^ n -1]
P
rP
P-d1 =
rV1
V1-d2 =
Pn=
P (1-r)
P (1-r)^2
P (1-r)^n
r=
1 - (p/P)^ (1/n)
Calculado
r1 =
1/n
Simple
r2=
2/n
Doblemente decreciente
dj =
(n-j+1) [P-p]
n(n+1)/2
bre el capital
100
20
0
80
24
56
100
20
20
60
18
42
8000
1000
125000
20000
25000
35000
30000
15000
d
0
1
2
3
4
5
D
0
1120
1400
1960
1680
840
V
0
1120
2520
4480
6160
7000
8000
6880
5480
3520
1840
1000
127.5
20