Documenti di Didattica
Documenti di Professioni
Documenti di Cultura
INGENIERIA DE MINAS
UNIVERSIDAD NACIONAL
MAYOR DE SAN MARCOS
FACULTAD DE
INGENIERA GEOLGICA, MINERA,
METALRGICA, GEOGRFICA Y CIVIL
Escuela:
Ingeniera de Minas
Curso:
Equipo Minero
Profesor:
Giraldo Paredes
Alumno :
2014
Ejercicio de clculo de depreciacin
23/09/14
Pgina 1
Depreciacin lineal:
D = (P-Vr)/n
D = (5000000 $ - 2000000 $)/12 aos
D = 250000$/ao
Valor en libros contables (B) = P mD
Dnde: m = N de aos transcurridos
23/09/14
Ao
B (USD)
5000000
4750000
4500000
4250000
4000000
3750000
3500000
3250000
3000000
2750000
10
2500000
11
2250000
12
2000000
Pgina 2
Depreciacin Lineal
6000000
5000000
4000000
Depreciacin
B (USD) 3000000
2000000
1000000
0
0 1 2 3 4 5 6 7 8 9 10 11 12
Ao
23/09/14
Pgina 3
Ao
D (USD)
0.0000
367500.0
000
340488.7
500
315462.8
269
292276.3
091
270794.0
004
250890.6
414
232450.1
792
215365.0
910
199535.7
568
184869.8
787
171281.9
426
158692.7
199
1
2
3
4
5
6
7
8
9
10
11
12
23/09/14
Pgina 4
B (USD)
5000000.0
000
4632500.0
000
4292011.2
500
3976548.4
231
3684272.1
140
3413478.1
136
3162587.4
723
2930137.2
931
2714772.2
020
2515236.4
452
2330366.5
665
2159084.6
238
2000391.
9040
5000000.0000
4000000.0000
B (USD) 3000000.0000
Depreciacin
2000000.0000
1000000.0000
0.0000
0 1 2 3 4 5 6 7 8 9 101112
Aos
D (USD)
0.0000
461538.46
15
423076.92
31
384615.38
46
346153.84
62
307692.30
1
2
3
4
5
23/09/14
Pgina 5
B (USD)
5000000.00
00
4538461.53
85
4115384.61
54
3730769.23
08
3384615.38
46
3076923.07
6
7
8
9
10
11
12
77
269230.76
92
230769.23
08
192307.69
23
153846.15
38
115384.61
54
76923.076
9
38461.538
5
69
2807692.30
77
2576923.07
69
2384615.38
46
2230769.23
08
2115384.61
54
2038461.53
85
2000000.0
000
Depreciacin
3000000.0000
2000000.0000
1000000.0000
0.0000
0 1 2 3 4 5 6 7 8 9 10 11 12
Aos
23/09/14
Pgina 6
5000000
4000000
Depreciacin Lineal
Saldos Decrecientes
3000000
2000000
1000000
0
1
23/09/14
10 11 12 13
Pgina 7