1

año sln
0 S/125,000.00 va 125000
1 S/102,000.00 residual 10000
2 S/79,000.00 año 5
3 S/56,000.00
4 S/33,000.00 AÑOS deprec. anualdeprec. acum
5 S/10,000.00 1 23000 23000
5 23000 115000
residual 10000
RPTA: 33000
Depreciacion acum. Igual en libros 5 años Tabla hecha

2
año sln
0 S/54,000.00 va 54000
1 S/39,240.00 residual 9720
2 S/24,480.00 año 3
3 S/9,720.00
AÑOS deprec. anualdeprec. acum
1 14760 14760
3 14760 44280
residual 9720
24480
RPTA:
Depreciacion acum. Igual en libros 3 años Tabla hecha

año sln va 22760

0 S/22,760.00 residual 0
1 S/17,070.00 año 4
2 S/11,380.00
3 S/5,690.00 AÑOS deprec. anualdeprec. acum
4 0 1 5690 5690
4 5690 22760
RPTA:
Depreciacion total es 22,760 Depreciacion igual en libros
Depreciacion anual es 5690 Tabla hecha

año sln va 43,750.00

0 S/43,750.00 residual 0
1 S/35,000.00 año 5
2 S/26,250.00
 3 S/17,500.00
4 S/8,750.00
5 0

AÑOS deprec. anual deprec. acum

0
1 5690 5690
2 5690 11380
3 5691 17070
4 5691 22760

RPTA: Depreciacion acumulada año 3 17070

Valor en libros año 3 5690

va 145000 Depreciacion Total

residual 15000 depreciacion por unidad producida
unidades max 500000

AÑO PRODUCCION FIN DE AÑO DEP. ANUAL DEP. ACUM

1 150,000 0
2 250,000 1 39000 39000
3 300,000 2 65000 104000
4 200,000 3 78000 182000
5 100,000 4 52000 234000
5 26000 260000

RPTA: Dep total 1300000 Dep x unidad 0.26 No se dio la tabla especifica

6
AÑO PRODUCCION
va 7450 1 150,000
residual 1341 2 250,000
unidades max 1000000 3 300,000
depreciacion por copia 0.006109 4 200,000
5 100,000

RPTA: Dep por copia 0.006109 Tabla Hecha

HORAS TRABAPRODUCCION
va 77000 1 25,000
residual 8,000 2 40,000
vida util 150,000 3 35,000
depreciacion por horas trabajadas 0.46 4 25,000
RPTA: depreciacion por horas trabajadas 0.46 Tabla Hecha
 V. EN LIBROS
125000
10000

V. EN LIBROS
54000
9720

V. EN LIBROS
22760
0

epreciacion igual en libros 4 años

 V. EN LIBROS
22760
17070
11380
5690
0

130000
0.26

VAL. LIBROS
145000
106000
41000
-37000
-89000
-115000

o se dio la tabla especificada en el enunciado :v, asi que copie del ejercicio 6

RODUCCION

RODUCCION
FIN DE AÑO DEP. ANUAL DEP. ACUM VAL. LIBROS
0 7,450.00
1 916.35 916.35 6,533.65
2 1527.25 2,443.60 5,006.40
3 1832.7 4,276.30 3,173.70
4 1221.8 5,498.10 1,951.90
5 610.9 6,109.00 1,341.00

HORAS DEPRECIACIO DEP. ACUM VAL. LIBROS

S/. 0.00 77,000.00
S/. 1.00 11,500.00 11,500.00 65,500.00
S/. 2.00 18,400.00 29,900.00 47,100.00
S/. 3.00 16,100.00 46,000.00 31,000.00
S/. 4.00 11,500.00 57,500.00 19,500.00
1 Fin de año
Año SLN va 140000 0
0 140,000.00 residual 21000 1
1 106,000.00 año 6 2
2 77,666.67 3
3 55,000.00 4
4 38,000.00 21 fraccion 5
5 26,666.67 6
6 21,000.00 Depreciacion 119000

RPTA: TABLA HECHA

2
Año SLN va 1000000
0 ### residual 0 820 fraccion
1 951,219.51 año 40
2 903,658.54
3 857,317.07
4 812,195.12 Fin de año Fraccion Dep total Dep anual
5 768,292.68 0
6 725,609.76 4 treinta-seis/ ### 47,560.98
7 684,146.34 37 tres/820 ### 3,658.54
8 643,902.44
9 604,878.05
10 567,073.17 RPTA: Depreciacion por los 4 primeros años
11 530,487.80 Depreciacion por los 3 ultimos años
12 495,121.95
13 460,975.61
14 428,048.78 3
15 396,341.46 Año SLN
16 365,853.66 0 4,270.00
17 336,585.37 1 2,802.00
18 308,536.59 2 1,701.00
19 281,707.32 3 967.00
20 256,097.56 4 600.00
21 231,707.32
22 208,536.59 Fin de año Fraccion Dep total
23 186,585.37 0
24 165,853.66 1 cuatro/10 3,670.00
25 146,341.46 2 tres/10 3,670.00
26 128,048.78 3 dos/10 3,670.00
27 110,975.61 4 uno/10 3,670.00
28 95,121.95
29 80,487.80
30 67,073.17 4
31 54,878.05
32 43,902.44 Año SLN
33 34,146.34 0 165,000.00
34 25,609.76 1 138,636.36
35 18,292.68 2 114,909.09
36 12,195.12 3 93,818.18
37 7,317.07 4 75,363.64
38 3,658.54 5 59,545.45
39 1,219.51 6 46,363.64
40 0.00 7 35,818.18
8 27,909.09
9 22,636.36
10 20,000.00
Fraccion Dep total Dep anual Dep acum valor en libros
140,000.00
seis/21 119,000.00 34,000.00 34,000.00 106,000.00
cinco/21 119,000.00 28,333.33 62,333.33 77,666.67
cuatro/21 119,000.00 22,666.67 85,000.00 55,000.00
tres/21 119,000.00 17,000.00 102,000.00 38,000.00
dos/21 119,000.00 11,333.33 113,333.33 26,666.67
uno/21 119,000.00 5,666.67 119,000.00 21,000.00

Dep acum valor en libros

###
812,195.12
7,317.07

47,560.98
3,658.54

va 4270
residual 600
año 4

10 fraccion RPTA: Tabla Hecha

Dep anual Dep acum valor en libros

4,270.00
1,468.00 1,468.00 2,802.00
1,101.00 2,569.00 1,701.00
734.00 3,303.00 967.00
367.00 3,670.00 600.00
va 165,000
residual 20,000 RPTA: Depreciacion acumulada año 5 105,454.55
año 10 Valor en libro año 5 59,545.45

55 fraccion

Fin de año Fraccion Dep total Dep anual Dep acum valor en libros
0 165,000.00
1 diez/55 145,000.00 26,363.64 26,363.64 138,636.36
2 nueve/55 145,000.00 23,727.27 50,090.91 114,909.09
3 ocho/55 145,000.00 21,090.91 71,181.82 93,818.18
4 siete/55 145,000.00 18,454.55 89,636.36 75,363.64
5 seis/55 145,000.00 15,818.18 105,454.55 59,545.45
6 cinco/55 145,000.00 13,181.82 118,636.36 46,363.64
7 cuatro/55 145,000.00 10,545.45 129,181.82 35,818.18
8 tres/55 145,000.00 7,909.09 137,090.91 27,909.09
9 dos/55 145,000.00 5,272.73 142,363.64 22,636.36
10 uno/55 145,000.00 2,636.36 145,000.00 20,000.00
EJERCICIOS 14.3

1 COSTO S/. 58,000.00

VALOR RESIDUAL S/. 10,000.00 S/. 12,000.00
VIDA UTIL 4

DEPRECIACION DEPRECIACION
Nº ANUAL VALOR LIBRO DB
ACUMULADA
0 S/. 58,000.00 S/. 58,000.00
1 S/. 12,000.00 S/. 12,000.00 S/. 46,000.00 S/. 37,352.00
2 S/. 12,000.00 S/. 24,000.00 S/. 34,000.00 S/. 24,054.69
3 S/. 12,000.00 S/. 36,000.00 S/. 22,000.00 S/. 15,491.22
4 S/. 12,000.00 S/. 48,000.00 S/. 10,000.00 S/. 9,976.35

2 COSTO S/. 20,000.00

VALOR RESIDUAL S/. 1,000.00
VIDA UTIL 5 S/. 3,800.00

DEPRECIACION DEPRECIACION
ANUAL DB
Nº ACUMULADA
0 S/. 20,000.00
1 S/. 3,800.00 S/. 3,800.00 S/. 10,980.00
2 S/. 3,800.00 S/. 7,600.00 S/. 6,028.02
3 S/. 3,800.00 S/. 11,400.00 S/. 3,309.38
4 S/. 3,800.00 S/. 15,200.00 S/. 1,816.85
5 S/. 3,800.00 S/. 19,000.00 S/. 997.45

3 COSTO S/. 27,400.00

VALOR RESIDUAL S/. - S/. 2,740.00
VIDA UTIL S/. 10.00

DEPRECIACION DEPRECIACION
Nº ANUAL ACUMULADA VALOR LIBRO

0 S/. 27,400.00
1 S/. 2,740.00 S/. 2,740.00 S/. 24,660.00
2 S/. 2,740.00 S/. 5,480.00 S/. 21,920.00
3 S/. 2,740.00 S/. 8,220.00 S/. 19,180.00
4 S/. 2,740.00 S/. 10,960.00 S/. 16,440.00
5 S/. 2,740.00 S/. 13,700.00 S/. 13,700.00
6 S/. 2,740.00 S/. 16,440.00 S/. 10,960.00
7 S/. 2,740.00 S/. 19,180.00 S/. 8,220.00
8 S/. 2,740.00 S/. 21,920.00 S/. 5,480.00
9 S/. 2,740.00 S/. 24,660.00 S/. 2,740.00
10 S/. 2,740.00 S/. 27,400.00 S/. -

4 COSTO S/. 95,000.00

VALOR RESIDUAL S/. 9,500.00 S/. 7,125.00
 VIDA UTIL 12

DEPRECIACION DEPRECIACION
Nº ANUAL VALOR LIBRO
ACUMULADA
0 S/. 95,000.00
1 S/. 7,125.00 S/. 7,125.00 S/. 87,875.00
2 S/. 7,125.00 S/. 14,250.00 S/. 80,750.00
3 S/. 7,125.00 S/. 21,375.00 S/. 73,625.00
4 S/. 7,125.00 S/. 28,500.00 S/. 66,500.00
5 S/. 7,125.00 S/. 35,625.00 S/. 59,375.00
6 S/. 7,125.00 S/. 42,750.00 S/. 52,250.00
7 S/. 7,125.00 S/. 49,875.00 S/. 45,125.00
8 S/. 7,125.00 S/. 57,000.00 S/. 38,000.00
9 S/. 7,125.00 S/. 64,125.00 S/. 30,875.00
10 S/. 7,125.00 S/. 71,250.00 S/. 23,750.00
11 S/. 7,125.00 S/. 78,375.00 S/. 16,625.00
12 S/. 7,125.00 S/. 85,500.00 S/. 9,500.00

5 COSTO S/. 95,000.00

VALOR RESIDUAL S/. 9,500.00 S/. 7,125.00
VIDA UTIL 12

DEPRECIACION DEPRECIACION
Nº ANUAL ACUMULADA
0
1 S/. 7,125.00
2 S/. 7,125.00
3 S/. 7,125.00
4 S/. 7,125.00
5 S/. 7,125.00
6 S/. 7,125.00
7 S/. 7,125.00 S/. 7,125.00
8 S/. 7,125.00 S/. 14,250.00
9 S/. 7,125.00 S/. 21,375.00
10 S/. 7,125.00 S/. 28,500.00
11 S/. 7,125.00 S/. 35,625.00
12 S/. 7,125.00 S/. 42,750.00
EJERCICIOS 14.4
90250
1 COSTO 95000 22562.5
V. RESIDUAL 4750 90250 (1+0,25)^4-1 1.44140625
VIDA UTIL 4 0.25

Nº DEPOSITO INTERES DEPRECIACION DEPRECIACION VALOR EN

GANADOS ANUAL ACUMULADA LIBROS
0 95000
1 15,653.12 0.00 15,653.12 15,653.12 79,346.88
2 15,653.12 3,913.28 19,566.40 35,219.51 59,780.49
3 15,653.12 8,804.88 24,457.99 59,677.51 35,322.49
4 15,653.12 14,919.38 30,572.49 90,250.00 4,750.00

2 COSTO 57500 57500

V. RESIDUAL 0 11500
VIDA UTIL 20 0.2 (1+0,2)^20-1 37.3375999

Nº DEPOSITO INTERES DEPRECIACION DEPRECIACION VALOR EN

GANADOS ANUAL ACUMULADA LIBROS
0 57,500.00
1 1,540.00 0.00 1,540.00 1,540.00 55,960.00
2 1,540.00 308.00 1,848.00 3,388.01 54,111.99
3 1,540.00 677.60 2,217.60 5,605.61 51,894.39
4 1,540.00 1,121.12 2,661.12 8,266.73 49,233.27
5 1,540.00 1,653.35 3,193.35 11,460.08 46,039.92
6 1,540.00 2,292.02 3,832.02 15,292.10 42,207.90
7 1,540.00 3,058.42 4,598.42 19,890.53 37,609.47
8 1,540.00 3,978.11 5,518.11 25,408.63 32,091.37
9 1,540.00 5,081.73 6,621.73 32,030.36 25,469.64
10 1,540.00 6,406.07 7,946.08 39,976.44 17,523.56
11 1,540.00 7,995.29 9,535.29 49,511.73 7,988.27
12 1,540.00 9,902.35 11,442.35 60,954.08 -3,454.08
13 1,540.00 12,190.82 13,730.82 74,684.89 -18,724.90
14 1,540.00 14,936.98 16,476.98 91,161.87 -37,049.88
15 1,540.00 18,232.37 19,772.38 110,934.25 -59,039.86
16 1,540.00 22,186.85 23,726.85 134,661.10 -85,427.84
17 1,540.00 26,932.22 28,472.22 163,133.33 -117,093.41
18 1,540.00 32,626.67 34,166.67 197,300.00 -155,092.10
19 1,540.00 1,540.00 198,840.00 -161,230.52
20 1,540.00 1,540.00 200,380.00 -168,288.63

3 COSTO 74000 74000

V. RESIDUAL 0 13320 20714.3657
VIDA UTIL 3 0.18 (1+0,18)^3-1 0.643032

Nº DEPOSITO INTERES DEPRECIACION DEPRECIACION VALOR EN

GANADOS ANUAL ACUMULADA LIBROS
 Nº DEPOSITO INTERES DEPRECIACION DEPRECIACION VALOR EN
GANADOS ANUAL ACUMULADA LIBROS
0 74000
1 20714.3657 0 20714.3656925 20714.36569253 53285.6343
2 20714.3657 3728.58582 24442.9515172 45157.31720972 28842.6828
3 20714.3657 8128.3171 28842.6827903 74000 0

4 COSTO 850000 850000

V. RESIDUAL 0 165750 52476.4019
VIDA UTIL 8 0.195 (1+0,18)^8-1 3.158562589

Nº DEPOSITO INTERES DEPRECIACION DEPRECIACION VALOR EN

GANADOS ANUAL ACUMULADA LIBROS
0 850,000.00
1 52,476.40 0.00 52,476.40 52,476.40 797,523.60
2 52,476.40 10,232.90 62,709.30 115,185.70 734,814.30
3 52,476.40 22,461.21 74,937.61 190,123.32 659,876.68
4 52,476.40 37,074.05 89,550.45 279,673.76 570,326.24
5 52,476.40 54,536.38 107,012.79 386,686.55 463,313.45
6 52,476.40 75,403.88 127,880.28 514,566.83 335,433.17
7 52,476.40 100,340.53 152,816.93 667,383.76 182,616.24
8 52,476.40 90,107.63 142,584.04 809,967.80 40,032.20

5 COSTO 38640 34776

V. RESIDUAL 3864 26082 31.6527203
VIDA UTIL 12 0.75 (1+0,75)^12-1 824.0050068498

Nº DEPOSITO INTERES DEPRECIACION DEPRECIACION VALOR EN

GANADOS ANUAL ACUMULADA LIBROS
0 38640
1 31.6527203 0 31.6527202908 31.6527202908 38608.3473
2 31.6527203 23.7395402 55.3922605088 87.0449807996 38552.955
3 31.6527203 65.2837356 96.9364558904 183.98143669 38456.0186
4 31.6527203 137.986078 169.638797808 353.6202344983 38286.3798
5
6
7
8
9
10
11
12
15653.1165

74,000.00
1 8696.51 0 65,303.49
2 8696.51 1826.27 10522.78 19219.29 54,780.71
3 8696.51 4036.05 12732.5609 31951.85 42,048.15
10,027.78 4 8696.51 6709.89 15406.3958 47358.25 26,641.75
4,891.60 5 8696.51 9945.23 18641.74 66000.0 8,000.02

1540.00257
4500.10489 5061.61022
2209.7809

5061.61022
4883.62

751.521256 840.23
369.600618

840.225405 946.670382
840.225405 1,345.35
813.12 1074.40436
1,984.02
1411.62205 1227.68512
3,670.10 2,750.42
1632.34635 1897.21552
4,773.73 6,098.07

2215.05852 2596.47012 2055.34846

7,687.29 9,594.34 60,646.07

3054.16404 3603.39675 4262.476 5053.37109 6002.44521

11,882.81 14,628.98 17,924.37 21,878.85 26,624.22
24845.7331 31100.3917 35169.5529 40032.2005
12228.3136 44303.4858 65170.979 90107.6335

27695.2359
26841.1483

96.4418821
41.5441954