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CUARTO AO
QUINTO AO
1.3.METODO DE LA SUMA DE LOS NUMEROS DE AOS
AO
1
2
3
4
5
950H
S/. 75,000.00
S/. 40,000.00
VIDA UTIL
5
10000
S/. 30,000.00
DIFERENCIA
S/. 45,000.00
S/. 18,000.00
DIFERENCIA
S/. 27,000.00
S/. 10,800.00
DIFERENCIA
S/. 16,200.00
(AOS)
(V.COMPRA *TASA)
S/. 6,480.00
DIFERENCIA
S/. 9,720.00
YA NO ES NECESARIO EL CALCULO
SDA =
Vc-Vr
VALOR CONTABLE
S/.
S/.
S/.
S/.
S/.
75,000.00
63,333.33
54,000.00
47,000.00
42,333.33
15
"valor fin de ao"
TASA DE
COSTO TOTAL
DEPRECIACION
AMORTIZABLE
S/. 35,000.00
0.33
S/. 35,000.00
0.27
S/. 35,000.00
0.20
S/. 35,000.00
0.13
S/. 35,000.00
0.07
1.00
GASTO POR
DEPRECIACION
S/. 11,666.67
S/. 9,333.33
S/. 7,000.00
S/. 4,666.67
S/. 2,333.33
DADES PRODUCIDAS
Horas de trabajo por ao
Unidades Producidas
2500
2500
2000
1500
1500
10000
Depreciacion por
Unidad
7.5
7.5
7.5
7.5
7.5
Cuota
Depreciacion
S/. 18,750.00
S/. 18,750.00
S/. 15,000.00
S/. 11,250.00
S/. 11,250.00
DEPRECIACION
ACUMULADA
S/. 18,750.00
S/. 37,500.00
S/. 52,500.00
S/. 63,750.00
S/. 75,000.00
(AOS)
(HORAS)
(AOS)
DEPRECIACION
ACUMULADA
S/. 11,666.67
S/. 21,000.00
S/. 28,000.00
S/. 32,666.67
S/. 35,000.00
VALOR CONTABLE
FINAL
S/. 56,250.00
S/. 37,500.00
S/. 22,500.00
S/. 11,250.00
S/. 0.00
VALOR CONTABLE
FINAL
S/. 63,333.33
S/. 54,000.00
S/. 47,000.00
S/. 42,333.33
S/. 40,000.00 Vr
costo compra
Unidades de Uso (Horas):
Costo de Depreciacion por Unidad
S/. 75,000.00
10000 horas
7.5
CUARTO AO
QUINTO AO
1.3.METODO DE LA SUMA DE LOS NUMEROS DE AOS
FMX440
S/. 150,000.00
S/. 85,000.00
VIDA UTIL
(AOS)
DIFERENCIA
S/. 112,500.00
S/. 28,125.00
DIFERENCIA
S/. 84,375.00
S/. 21,093.75
DIFERENCIA
S/. 63,281.25
S/. 15,820.31
DIFERENCIA
S/. 47,460.94
YA NO ES NECESARIO EL CALCULO
OS NUMEROS DE AOS
VALOR CONTABLE
S/. 150,000.00
S/. 115,333.33
S/. 85,000.00
S/. 59,000.00
S/. 37,333.33
TASA DE
COSTO TOTAL
DEPRECIACION
AMORTIZABLE
S/. 65,000.00
0.53
S/. 65,000.00
0.47
S/. 65,000.00
0.40
S/. 65,000.00
0.33
S/. 65,000.00
0.27
2.00
GASTO POR
DEPRECIACION
S/. 34,666.67
S/. 30,333.33
S/. 26,000.00
S/. 21,666.67
S/. 17,333.33
(AOS)
DEPRECIACION
ACUMULADA
S/. 34,666.67
S/. 65,000.00
S/. 91,000.00
S/. 112,666.67
S/. 130,000.00
VALOR CONTABLE
FINAL
S/. 115,333.33
S/. 85,000.00
S/. 59,000.00
S/. 37,333.33
S/. 20,000.00
CUARTO AO
QUINTO AO
1.3.METODO DE LA SUMA DE LOS NUMEROS DE AOS
JCB2013
S/. 120,000.00
S/. 50,000.00
VIDA UTIL
(AOS)
DIFERENCIA
S/. 90,000.00
S/. 22,500.00
DIFERENCIA
S/. 67,500.00
S/. 16,875.00
DIFERENCIA
S/. 50,625.00
S/. 12,656.25
DIFERENCIA
S/. 37,968.75
YA NO ES NECESARIO EL CALCULO
OS NUMEROS DE AOS
VALOR CONTABLE
S/. 120,000.00
S/. 82,666.67
S/. 50,000.00
S/. 22,000.00
-S/. 1,333.33
TASA DE
COSTO TOTAL
DEPRECIACION
AMORTIZABLE
S/. 70,000.00
0.53
S/. 70,000.00
0.47
S/. 70,000.00
0.40
S/. 70,000.00
0.33
S/. 70,000.00
0.27
2.00
GASTO POR
DEPRECIACION
S/. 37,333.33
S/. 32,666.67
S/. 28,000.00
S/. 23,333.33
S/. 18,666.67
(AOS)
DEPRECIACION
ACUMULADA
S/. 37,333.33
S/. 70,000.00
S/. 98,000.00
S/. 121,333.33
S/. 140,000.00
VALOR CONTABLE
FINAL
S/. 82,666.67
S/. 50,000.00
S/. 22,000.00
-S/. 1,333.33
-S/. 20,000.00
CUARTO AO
QUINTO AO
1.3.METODO DE LA SUMA DE LOS NUMEROS DE AOS
BOMAG
S/. 140,000.00
S/. 85,000.00
VIDA UTIL
(AOS)
DIFERENCIA
S/. 105,000.00
S/. 26,250.00
DIFERENCIA
S/. 78,750.00
S/. 19,687.50
DIFERENCIA
S/. 59,062.50
S/. 14,765.63
DIFERENCIA
S/. 44,296.88
YA NO ES NECESARIO EL CALCULO
OS NUMEROS DE AOS
VALOR CONTABLE
S/. 140,000.00
S/. 110,666.67
S/. 85,000.00
S/. 63,000.00
S/. 44,666.67
TASA DE
COSTO TOTAL
DEPRECIACION
AMORTIZABLE
S/. 55,000.00
0.53
S/. 55,000.00
0.47
S/. 55,000.00
0.40
S/. 55,000.00
0.33
S/. 55,000.00
0.27
2.00
GASTO POR
DEPRECIACION
S/. 29,333.33
S/. 25,666.67
S/. 22,000.00
S/. 18,333.33
S/. 14,666.67
(AOS)
DEPRECIACION
ACUMULADA
S/. 29,333.33
S/. 55,000.00
S/. 77,000.00
S/. 95,333.33
S/. 110,000.00
VALOR CONTABLE
FINAL
S/. 110,666.67
S/. 85,000.00
S/. 63,000.00
S/. 44,666.67
S/. 30,000.00
CUARTO AO
QUINTO AO
1.3.METODO DE LA SUMA DE LOS NUMEROS DE AOS
570A
S/. 90,000.00
S/. 40,000.00
VIDA UTIL
(AOS)
DIFERENCIA
S/. 67,500.00
S/. 16,875.00
DIFERENCIA
S/. 50,625.00
S/. 12,656.25
DIFERENCIA
S/. 37,968.75
S/. 9,492.19
DIFERENCIA
S/. 28,476.56
YA NO ES NECESARIO EL CALCULO
OS NUMEROS DE AOS
VALOR CONTABLE
S/. 90,000.00
S/. 63,333.33
S/. 40,000.00
S/. 20,000.00
S/. 3,333.33
TASA DE
COSTO TOTAL
DEPRECIACION
AMORTIZABLE
S/. 50,000.00
0.53
S/. 50,000.00
0.47
S/. 50,000.00
0.40
S/. 50,000.00
0.33
S/. 50,000.00
0.27
2.00
GASTO POR
DEPRECIACION
S/. 26,666.67
S/. 23,333.33
S/. 20,000.00
S/. 16,666.67
S/. 13,333.33
(AOS)
DEPRECIACION
ACUMULADA
S/. 26,666.67
S/. 50,000.00
S/. 70,000.00
S/. 86,666.67
S/. 100,000.00
VALOR CONTABLE
FINAL
S/. 63,333.33
S/. 40,000.00
S/. 20,000.00
S/. 3,333.33
-S/. 10,000.00