APLICACIÓN PRACTICA DE LA NIIF 16 ARRENDAMIENTOS

Arrendamiento de 01 maquinaria (Arrendamiento operativo)

Fecha de inicio del contrato 1/2/2019

Monto de arriendo mensual 10,000.00
Monto de arriendo anual 120,000.00
Opcion de compra Ninguna
Plazo 5 años
Tasa de interes 12%

Valor actual 432,573.14

Saldo de Interes Cuota fija

Cuotas Capital
Capital 12% anual
0 432,573.14
1 364,481.92 68,091.22 51,908.78 120,000.00
2 288,219.75 76,262.17 43,737.83 120,000.00
3 202,806.12 85,413.63 34,586.37 120,000.00
4 107,142.86 95,663.27 24,336.73 120,000.00
5 - 107,142.86 12,857.14 120,000.00

TOTAL 432,573.14 167,426.86 600,000.00

Activo por derecho de uso 432,573.14

4211 No emitidas 432,573.14

3732 Intereses no dev. 167,426.86

4211 No emitidas 167,426.86

40
4011
40115 IGV por aplicar 108,000.00
4211 No emitidas 108,000.00

4211 No emitidas 141,600.00

4212 Emitidas 141,600.00

4212 Emitidas 141,600.00

40111 CF IGV 21,600.00
40115 IGV por aplicar 21,600.00
1041 141,600.00
 6712 51,908.78
3732 51,908.78

68 86,514.63
39 86,514.63

Conciliacion de gastos anuales

1 2 3 4
Depreciacion anual 86,514.63 86,514.63 86,514.63 86,514.63
Interes anual 51,908.78 43,737.83 34,586.37 24,336.73
Total gastos por año 138,423.41 130,252.46 121,101.00 110,851.36

Gastos anuales con facturas 120,000.00 120,000.00 120,000.00 120,000.00

Diferencia temporal 18,423.41 10,252.46 1,101.00 - 9,148.64

REVERSIONES
ORIGENES
Positivos 29,776.87 Negativos
 IGV
Total
18%

21,600.00 141,600.00
21,600.00 141,600.00
21,600.00 141,600.00
21,600.00 141,600.00 Valor actual de las cuotas 432,573.14
21,600.00 141,600.00 Opcion de compra 0.00
Valor actual 432,573.14
108,000.00 708,000.00

Tasa de interes
12%
Factor de Cuotas
Periodo Valor actualizado
actualizac. anuales
0
1 0.8928571 120,000.00 107,142.86
2 0.7971939 120,000.00 95,663.27
3 0.7117802 120,000.00 85,413.63
4 0.6355181 120,000.00 76,262.17
5 0.5674269 120,000.00 68,091.22
432,573.14

Opcion de
-
compra
TOTAL 432,573.14
 5 TOTAL
86,514.63 432,573.15
12,857.14 167,426.86
99,371.77 600,000.01

120,000.00
- 20,628.23 0.01

REVERSIONES Diferencia
0.01
- 29,776.86

8,784.18
MODELO NIIF 16 ARRENDAMIENTOS

PASIVO TRIBUTARIO DIFERIDO

Depreciacion
Perio- Base
CASO: CONTRATO DE ARRENDAMIENTO do
Contable
contable
anual
Valor actual del
arrendamiento
432,573.14 0 432,573.14
Vida util estimada - - 1 86,514.63 346,058.52
Depreciacion lineal SI 2 86,514.63 259,543.89
Plazo del contrato 5 años 3 86,514.63 173,029.26
Tasa deprec. tributaria 0.00% 4 86,514.63 86,514.63
5 86,514.63 -
432,573.14

Hay depreciacion contable BCA > BTA DTG ==> PTD

No existe depreciacion tributaria
 Tasa IR
29.50%
Deprec. Diferencia
Base Pasivo por
Trubutaria temporaria
tributaria IR diferido
anual gravable
-
- - 346,058.52 102,087.26
- - 259,543.89 76,565.45
- - 173,029.26 51,043.63
- - 86,514.63 25,521.82
- - - -
APLICACIÓN PRACTICA DE LA NIIF 16 ARRENDAMIENTOS

Arrendamiento de 01 maquinaria (Arrendamiento operativo)

Fecha de inicio del contrato 1/2/2019

Monto de arriendo mensual 10,000.00
Monto de arriendo anual 120,000.00
Opcion de compra Ninguna
Plazo 5 años
Tasa de interes 12%

Valor actual 432,573.14

Saldo de Interes Cuota fija

Cuotas Capital
Capital 12% anual
0 432,573.14
1 364,481.92 68,091.22 51,908.78 120,000.00
2 288,219.75 76,262.17 43,737.83 120,000.00
3 202,806.12 85,413.63 34,586.37 120,000.00
4 107,142.86 95,663.27 24,336.73 120,000.00
5 - 107,142.86 12,857.14 120,000.00

TOTAL 432,573.14 167,426.86 600,000.00

Activo por derecho de uso 432,573.14

4211 No emitidas 432,573.14

3732 Intereses no dev. 167,426.86

4211 No emitidas 167,426.86

40
4011
40115 IGV por aplicar 108,000.00
4211 No emitidas 108,000.00

4211 No emitidas 141,600.00

4212 Emitidas 141,600.00

4212 Emitidas 141,600.00

40111 CF IGV 21,600.00
40115 IGV por aplicar 21,600.00
1041 141,600.00
 6712 51,908.78
3732 51,908.78

68 86,514.63
39 86,514.63

Conciliacion de gastos anuales

1 2 3 4
Depreciacion anual 86,514.63 86,514.63 86,514.63 86,514.63
Interes anual 51,908.78 43,737.83 34,586.37 24,336.73
Total gastos por año 138,423.41 130,252.46 121,101.00 110,851.36

Gastos anuales con facturas 120,000.00 120,000.00 120,000.00 120,000.00

Diferencia temporal 18,423.41 10,252.46 1,101.00 - 9,148.64

REVERSIONES
ORIGENES
Positivos 29,776.87 Negativos

A ctivo
ad uso 432,573.14 IR
dep -86,514.63
346,058.51 103,817.55 PTD

Pasivo 432,573.14
-68,091.22
364,481.92 109,344.58 ATD

- 18,423.41 - 5,527.02

-5,527.02
 IGV
Total
18%

21,600.00 141,600.00
21,600.00 141,600.00
21,600.00 141,600.00
21,600.00 141,600.00 Valor actual de las cuotas 432,573.14
21,600.00 141,600.00 Opcion de compra 0.00
Valor actual 432,573.14
108,000.00 708,000.00

Tasa de interes
12%
Factor de Cuotas
Periodo Valor actualizado
actualizac. anuales
0
1 0.8928571 120,000.00 107,142.86
2 0.7971939 120,000.00 95,663.27
3 0.7117802 120,000.00 85,413.63
4 0.6355181 120,000.00 76,262.17
5 0.5674269 120,000.00 68,091.22
432,573.14

Opcion de
-
compra
TOTAL 432,573.14
 5 TOTAL
86,514.63 432,573.15
12,857.14 167,426.86
99,371.77 600,000.01

120,000.00
- 20,628.23 0.01

REVERSIONES Diferencia
0.01
- 29,776.86
CASO: ACTIVO TRIBUTARIO DIFERIDO PASIVO

Amortizacion
Perio-
BCP>BTP => DTD ATD do
del pasivo
(Contable)
Valor contable del pasivo 432,573.14 0
1 68,091.22
Amortizacion del capital al rebatir 2 76,262.17
3 85,413.63
4 95,663.27
5 107,142.86
432,573.14
 29.50%
Amortiz. Del Diferencia
Base Base Activo por IR
pasivo temporaria
contable tributaria diferido
(tributario) deducible
432,573.14 -
364,481.92 - - 364,481.92 107,522.17
288,219.75 - - 288,219.75 85,024.83
202,806.12 - - 202,806.12 59,827.81
107,142.86 - - 107,142.86 31,607.14
- - - - -
 CASO PRACTICO DE LEASING
CUADRO DE AMORTIZACION
SALDO DEL
AÑOS CAPITAL
CAPITAL
Cuota fija anual S/. 15,000.00 - 80,956.91
Opcion de compra 2,000.00 1 74,052.60 6,904.31
Plazo del contrato años 8 2 66,457.86 7,594.74
TEA 10% 3 58,103.64 8,354.21
Costo de A.Fin. (capital) 120,000.00 4 48,914.01 9,189.64
Comisión de estructuración 1,200.00 5 38,805.41 10,108.60
6 27,685.95 11,119.46
7 15,454.55 12,231.40
8 2,000.00 13,454.55
OPCIÓN DE
VALOR PRESENTE 80,956.91 COMPRA
2,000.00 2,000.00

TOTALES 80,956.91
 Utilizando la funcion VA 80,956.91
MANUALMENTE
Tasa de interes
10%
Factor de
Periodo
actualizac.
Para calcular el valor actual se utiliza la siguiente formula: 0
1 0.9090909
2 0.8264463
3 0.7513148
4 0.6830135
5 0.6209213
6 0.5644739
7 0.5131581
8 0.4665074
Donde:

Opcion de
S= Opcion de compra compra
r = Tasa de interes
n= Plazo
A= Cuota fija anual
NG

AMORTIZACIÓN IMPORTE
INTERES TOTAL IGV 18%
10% CUOTA TOTAL
80,956.91
8,095.69 15,000.00 2,700.00 17,700.00
7,405.26 15,000.00 2,700.00 17,700.00
6,645.79 15,000.00 2,700.00 17,700.00 CONCILIACION
5,810.36 15,000.00 2,700.00 17,700.00 Valor actual 80,956.91

4,891.40 15,000.00 2,700.00 17,700.00 Mas Interes 41,043.09

3,880.54 15,000.00 2,700.00 17,700.00 Total 122,000.00

2,768.60 15,000.00 2,700.00 17,700.00 Menos: O/Compra -2000

1,545.45 15,000.00 2,700.00 17,700.00 Costo del AF 120,000.00

- 2,000.00 360.00 2,360.00

41,043.09 122,000.00 21,960.00 143,960.00

 Valor
Cuotas
actualizado

15,000.00 13,636.36
15,000.00 12,396.69
15,000.00 11,269.72
15,000.00 10,245.20
15,000.00 9,313.82
15,000.00 8,467.11
15,000.00 7,697.37
15,000.00 6,997.61
80,023.89

2,000.00 933.01

80,956.91
APLICACIÓN PRACTICA DE LEASING - NIC 17
Fecha de inicio del contrato 1/2/2017
Cuota anual 65,625.00
Opcion de compra 2,000.00
Plazo 8 años
Tasa 10%
Comision de estruturacion 5,250.00
Costo total del bien arrendado 525,000.00 Capital
Vida util 10 años

Valor actual 351,037.55

Saldo de Interes Cuota fija

Cuotas Capital
Capital 10% anual
0 351,037.55
1 320,516.30 30,521.25 35,103.75 65,625.00
2 286,942.93 33,573.37 32,051.63 65,625.00
3 250,012.22 36,930.71 28,694.29 65,625.00
4 209,388.45 40,623.78 25,001.22 65,625.00
5 164,702.29 44,686.16 20,938.84 65,625.00
6 115,547.52 49,154.77 16,470.23 65,625.00
7 61,477.27 54,070.25 11,554.75 65,625.00
8 2,000.00 59,477.27 6,147.73 65,625.00
2,000.00 2,000.00 - 2,000.00
TOTAL 351,037.55 175,962.45 527,000.00
 IGV
Total
18%

11,812.50 77,437.50
11,812.50 77,437.50
11,812.50 77,437.50
11,812.50 77,437.50 Valor actual de las cuotas 350,104.53
11,812.50 77,437.50 Valor actual de la O/compra 933.01
11,812.50 77,437.50 Valor actual 351,037.55
11,812.50 77,437.50
11,812.50 77,437.50
360.00 2,360.00
94,860.00 621,860.00
 Depreciacion Depreciacion
Nº de Base Base
contable tributaria
periodos contable tributaria
anual anual

0 - 82,156.91 - 82,156.91
1 8,215.69 73,941.22 10,269.61 71,887.29
2 8,215.69 65,725.53 10,269.61 61,617.68
3 8,215.69 57,509.84 10,269.61 51,348.07
4 8,215.69 49,294.14 10,269.61 41,078.45
5 8,215.69 41,078.45 10,269.61 30,808.84
6 8,215.69 32,862.76 10,269.61 20,539.23
7 8,215.69 24,647.07 10,269.61 10,269.61
8 8,215.69 16,431.38 10,269.61 -
9 8,215.69 8,215.69 - -
10 8,215.69 - - -
TOTAL 82,156.91 82,156.91

Depreciacion Depreciacion
Nº de Base Base
contable tributaria
periodos contable tributaria
anual anual
0 - 149,500.00 - 149,500.00
1 18,687.50 130,812.50 14,950.00 134,550.00
2 18,687.50 112,125.00 14,950.00 119,600.00
3 18,687.50 93,437.50 14,950.00 104,650.00
4 18,687.50 74,750.00 14,950.00 89,700.00
5 18,687.50 56,062.50 14,950.00 74,750.00
6 18,687.50 37,375.00 14,950.00 59,800.00
7 18,687.50 18,687.50 14,950.00 44,850.00
8 18,687.50 - 14,950.00 29,900.00
9 - - 14,950.00 14,950.00
10 - - 14,950.00 -
TOTAL 149,500.00 149,500.00
Diferencia
temporal

-
-2,053.92
-4,107.85
-6,161.77
-8,215.69
-10,269.61
-12,323.54
-14,377.46
-16,431.38
-8,215.69
-
-

Diferencia
temporal

-
-3,737.50
-7,475.00
-11,212.50
-14,950.00
-18,687.50
-22,425.00
-26,162.50
-29,900.00
-14,950.00
-
 CASO PRACTICO DE LEASING
CUADRO DE AMORTIZACION
SALDO DEL
PERIO-
DATOS: DO
CAPITAL
Monto de la cuota fija 4,500.00 1 173,660.59
Opcion de compra 6,000.00 2 170,938.32
Plazo del contrato meses 48 3 168,188.19
TEA 13.00% 4 165,409.91
TEM 1.0237% 5 162,603.19
Costo de A.F. (capital) 120,000.00 6 159,767.73
Comisión de Estructuración 1,200.00 7 156,903.25
8 154,009.44
V.A. OPCION DE COMPRA 3,679.91 9 151,086.01
 V.A DE LAS CUOTAS FIJAS 169,980.68 10 148,132.66
TOTAL 173,660.59 11 145,149.07
12 142,134.93
Aplicando la funcion VA 173,660.59 13 139,089.95
14 136,013.79
Formula para calcular el valor actual de las cuotas: 15 132,906.14
16 129,766.68
17 126,595.08
18 123,391.02
19 120,154.15
20 116,884.15
21 113,580.68
22 110,243.38
23 106,871.93
24 103,465.96
25 100,025.12
26 96,549.07
27 93,037.42
28 89,489.83
29 85,905.93
30 82,285.33
31 78,627.67
32 74,932.57
33 71,199.65
34 67,428.51
35 63,618.76
36 59,770.02
37 55,881.87
38 51,953.93
39 47,985.77
40 43,976.99
41 39,927.18
42 35,835.91
43 31,702.76
44 27,527.29
45 23,309.08
46 19,047.70
47 14,742.68
48 10,393.60
O/C
TOTAL
ACTICO DE LEASING
DE AMORTIZACION
AMORTIZACIÓN AMORTIZACIÓN IMPORTE TOTAL
INTERES TOTAL IGV 18%
1.0237% CUOTA
DE CAPITAL
2,722.26 1,777.74 4,500.00 810.00 5,310.00
2,750.13 1,749.87 4,500.00 810.00 5,310.00
2,778.28 1,721.72 4,500.00 810.00 5,310.00
2,806.72 1,693.28 4,500.00 810.00 5,310.00
2,835.46 1,664.54 4,500.00 810.00 5,310.00
2,864.48 1,635.52 4,500.00 810.00 5,310.00
2,893.81 1,606.19 4,500.00 810.00 5,310.00
2,923.43 1,576.57 4,500.00 810.00 5,310.00
2,953.36 1,546.64 4,500.00 810.00 5,310.00
2,983.59 1,516.41 4,500.00 810.00 5,310.00
3,014.13 1,485.87 4,500.00 810.00 5,310.00
3,044.99 1,455.01 4,500.00 810.00 5,310.00
3,076.16 1,423.84 4,500.00 810.00 5,310.00
3,107.65 1,392.35 4,500.00 810.00 5,310.00
3,139.46 1,360.54 4,500.00 810.00 5,310.00
3,171.60 1,328.40 4,500.00 810.00 5,310.00
3,204.07 1,295.93 4,500.00 810.00 5,310.00
3,236.87 1,263.13 4,500.00 810.00 5,310.00
3,270.00 1,230.00 4,500.00 810.00 5,310.00
3,303.48 1,196.52 4,500.00 810.00 5,310.00
3,337.29 1,162.71 4,500.00 810.00 5,310.00
3,371.46 1,128.54 4,500.00 810.00 5,310.00
3,405.97 1,094.03 4,500.00 810.00 5,310.00
3,440.84 1,059.16 4,500.00 810.00 5,310.00
3,476.06 1,023.94 4,500.00 810.00 5,310.00
3,511.64 988.36 4,500.00 810.00 5,310.00
3,547.59 952.41 4,500.00 810.00 5,310.00
3,583.91 916.09 4,500.00 810.00 5,310.00
3,620.59 879.41 4,500.00 810.00 5,310.00
3,657.66 842.34 4,500.00 810.00 5,310.00
3,695.10 804.90 4,500.00 810.00 5,310.00
3,732.93 767.07 4,500.00 810.00 5,310.00
3,771.14 728.86 4,500.00 810.00 5,310.00
3,809.74 690.26 4,500.00 810.00 5,310.00
3,848.74 651.26 4,500.00 810.00 5,310.00
3,888.14 611.86 4,500.00 810.00 5,310.00
3,927.95 572.05 4,500.00 810.00 5,310.00
3,968.16 531.84 4,500.00 810.00 5,310.00
4,008.78 491.22 4,500.00 810.00 5,310.00
 4,049.81 450.19 4,500.00 810.00 5,310.00
4,091.27 408.73 4,500.00 810.00 5,310.00
4,133.15 366.85 4,500.00 810.00 5,310.00
4,175.46 324.54 4,500.00 810.00 5,310.00
4,218.21 281.79 4,500.00 810.00 5,310.00
4,261.39 238.61 4,500.00 810.00 5,310.00
4,305.01 194.99 4,500.00 810.00 5,310.00
4,349.08 150.92 4,500.00 810.00 5,310.00
4,393.60 106.40 4,500.00 810.00 5,310.00
6,000.00 - 6,000.00 1,080.00 7,080.00
173,660.59 48,339.41 222,000.00 39,960.00 261,960.00