Documente Academic
Documente Profesional
Documente Cultură
Item
BIENES
25%
20%
20%
4
5
6
7
25%
10%
10%
3%
DEPRECIACION LIN
Bien a Depreciar (item)
Descripcin:
7
Inmuebles.
Fecha de Adquisicin
Inicio de la depreciacion
4/10/2009
4/1/2009
Valor de Activo
Valor de Desecho
30,000.00
1,000.00
CUADRO DE DEPRECIACIO
Depreciacin
Vida Util
Depreciacin Anual
3.00%
33
PERIODO
ANUAL
AOS
.
costo - valor de desecho
aos de vida util
9 Meses
1
2
3
4
5
6
7
8
9
10
11
12
13
14
15
16
17
18
19
20
21
22
23
24
25
26
27
28
29
30
31
32
COSTO
DEPRECIABLE
29,000.00
29,000.00
29,000.00
29,000.00
29,000.00
29,000.00
29,000.00
29,000.00
29,000.00
29,000.00
29,000.00
29,000.00
29,000.00
29,000.00
29,000.00
29,000.00
29,000.00
29,000.00
29,000.00
29,000.00
29,000.00
29,000.00
29,000.00
29,000.00
29,000.00
29,000.00
29,000.00
29,000.00
29,000.00
29,000.00
29,000.00
29,000.00
29,000.00
ULTIMO PERIODO
3 Meses
29,000.00
RECIACION LINEAL
PERIODO
652.50
ACUMULADA
652.50
870.00
870.00
870.00
870.00
870.00
870.00
870.00
870.00
870.00
870.00
870.00
870.00
870.00
870.00
870.00
870.00
870.00
870.00
870.00
870.00
870.00
870.00
870.00
870.00
870.00
870.00
870.00
870.00
870.00
870.00
870.00
870.00
1,522.50
2,392.50
3,262.50
4,132.50
5,002.50
5,872.50
6,742.50
7,612.50
8,482.50
9,352.50
10,222.50
11,092.50
11,962.50
12,832.50
13,702.50
14,572.50
15,442.50
16,312.50
17,182.50
18,052.50
18,922.50
19,792.50
20,662.50
21,532.50
22,402.50
23,272.50
24,142.50
25,012.50
25,882.50
26,752.50
27,622.50
28,492.50
VALOR EN LIBROS
29,347.50
28,477.50
27,607.50
26,737.50
25,867.50
24,997.50
24,127.50
23,257.50
22,387.50
21,517.50
20,647.50
19,777.50
18,907.50
18,037.50
17,167.50
16,297.50
15,427.50
14,557.50
13,687.50
12,817.50
11,947.50
11,077.50
10,207.50
9,337.50
8,467.50
7,597.50
6,727.50
5,857.50
4,987.50
4,117.50
3,247.50
2,377.50
1,507.50
0.75%
217.50
28,710.00
1,290.00
DEPRECIACION UNIDAD
Bien a Depreciar (item)
Descripcin:
Fecha de Adquisicin
Inicio de la depreciacion
1
Ganado de trabajo y reproduccin; redes de pesca.
2/10/2009
2/1/2009
CUAD
Valor de Activo
Valor de Desecho
Capacidad (Unidades, km)
Vida Util Estimada
580,000.00
10,000.00
1,425,200.00
4
PERIODO
UNIDADES
PRODUCIDAs
11 Meses
25,200.00
1
2
3
390,000.00
360,000.00
400,000.00
250,000.00
sca.
DEPRECIACION LINEAL
DEPRECIACION
UNITARIA
DEPRECIACION X
PERIODO
TASA %
PERIODO
0.3999
10,078.59
10,078.59
569,921.41
22.92%
130,625.00
0.3999
0.3999
0.3999
-
155,978.11
143,979.79
159,977.55
-
166,056.69
310,036.49
470,014.03
-
403,943.31
259,963.51
99,985.97
25.00%
25.00%
25.00%
142,500.00
142,500.00
142,500.00
VALOR EL LIBROS
0.3999
99,985.97
570,000.00
10,000.00
2.08%
11,875.00
DIFERENCIA
TEMPORAL
-120,546.41
13,478.11
1,479.79
17,477.55
-
88,110.97
DEPRECIACION SUMA DE
Bien a Depreciar (item)
6
Otros bienes del activo fijo.
Descripcin:
Fecha de Adquisicin
Inicio de la depreciacion
2/10/2009
2/1/2009
Valor de Activo
Valor de Desecho
40,000.00
10,000.00
10
55
Depreciacin
Vida Util
10.00%
10
PERIODO
FACTOR
11 Meses
2
3
4
5
6
7
8
9
10
2/11
9/55
8/55
7/55
6/55
1/11
4/55
3/55
2/55
1/55
1 Meses
1/55
COSTO DEPRECIABLE
30,000.00
30,000.00
30,000.00
30,000.00
30,000.00
30,000.00
30,000.00
30,000.00
30,000.00
30,000.00
30,000.00
activo fijo.
5,454.55
4,909.09
4,363.64
3,818.18
3,272.73
2,727.27
2,181.82
1,636.36
1,090.91
545.45
545.4545455
Proporcion en
Depreciacion
Meses
11
1
1
1
1
1
1
1
1
1
5,000.00
454.55
409.09
363.64
318.18
272.73
227.27
181.82
136.36
90.91
45.45
Proporcion en
Depreciacion DEPRECIACIO DEPRECIACION
meses
N X PERIODO ACUMULADA
11
11
11
11
11
11
11
11
11
4,500.00
4,000.00
3,500.00
3,000.00
2,500.00
2,000.00
1,500.00
1,000.00
500.00
5,000.00
4,954.55
4,409.09
3,863.64
3,318.18
2,772.73
2,227.27
1,681.82
1,136.36
590.91
45.45
5,000.00
9,954.55
14,363.64
18,227.27
21,545.45
24,318.18
26,545.45
28,227.27
29,363.64
29,954.55
30,000.00
VALOR EL
LIBROS
25,000.00
20,045.45
15,636.36
11,772.73
8,454.55
5,681.82
3,454.55
1,772.73
636.36
45.45
0.00
DEPRECIACION LINEAL
TASA %
9.17%
10.00%
10.00%
10.00%
10.00%
10.00%
10.00%
10.00%
10.00%
10.00%
0.83%
PERIODO
2,750.00
3,000.00
3,000.00
3,000.00
3,000.00
3,000.00
3,000.00
3,000.00
3,000.00
3,000.00
250.00
DIFERENCIA
TEMPORAL
2,250.00
1,954.55
1,409.09
863.64
318.18
-227.27
-772.73
-1,318.18
-1,863.64
-2,409.09
-204.55
5
Maquinaria y equipo adquirido a partir del 1.1.1991.
6/21/2009
7/1/2009
CUADR
Valor de Activo
Valor de Desecho
Vida Util
Doble Tasa %
620,000.00
40,000.00
10
20.00%
AOS
COSTO
DEPRECIABLE
6 Meses
580,000.00
1
2
3
4
5
6
7
8
9
562,000.00
449,600.00
359,680.00
287,744.00
230,195.20
184,156.16
147,324.93
117,859.94
94,287.95
6 Meses
75,430.36
1.1991.
DEPRECIACION X
PERIODO
DEPRECIACION
ACUMULADA
VALOR EN LIBROS
DEPRECIACION LINEAL
TASA %
PERIODO
10.00%
58,000.00
58,000.00
522,000.00
5.00%
29,000.00
20.00%
20.00%
20.00%
20.00%
20.00%
20.00%
20.00%
20.00%
20.00%
112,400.00
89,920.00
71,936.00
57,548.80
46,039.04
36,831.23
29,464.99
23,571.99
18,857.59
170,400.00
260,320.00
332,256.00
389,804.80
435,843.84
472,675.07
502,140.06
525,712.05
544,569.64
-
449,600.00
359,680.00
287,744.00
230,195.20
184,156.16
147,324.93
117,859.94
94,287.95
75,430.36
10.00%
10.00%
10.00%
10.00%
10.00%
10.00%
10.00%
10.00%
10.00%
58,000.00
58,000.00
58,000.00
58,000.00
58,000.00
58,000.00
58,000.00
58,000.00
58,000.00
35,430.36
580,000.00
40,000.00
5.00%
29,000.00
0.00
DIFERENCIA
TEMPORAL
29,000.00
54,400.00
31,920.00
13,936.00
-451.20
-11,960.96
-21,168.77
-28,535.01
-34,428.01
-39,142.41
-
6,430.36
COSTO
VALOR RESIDUAL
150,000.00
20,000.00
VIDA UTIL
10
PERIODO
LINEAL
S/. 13,000.00
SALDO FIJO.
27,300.00