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METODO LINEA RECTA

DPP= CO-VR/VUE
DPP= 6,000,000 - 1,000,000 / 10
DPP= 500,000

DEPRECIACION POR DEPRECIACIACION VALOR EN


PERIODO PERIODO ACUMULADA LIBROS
0 0.00 € 0.00 € 6,000,000.00 €
1 500,000.00 € 500,000.00 € 5,500,000.00 €
2 500,000.00 € 1,000,000.00 € 5,000,000.00 €
3 500,000.00 € 1,500,000.00 € 4,500,000.00 €
4 500,000.00 € 2,000,000.00 € 4,000,000.00 €
5 500,000.00 € 2,500,000.00 € 3,500,000.00 €
6 500,000.00 € 3,000,000.00 € 3,000,000.00 €
7 500,000.00 € 3,500,000.00 € 2,500,000.00 €
8 500,000.00 € 4,000,000.00 € 2,000,000.00 €
9 500,000.00 € 4,500,000.00 € 1,500,000.00 €
10 500,000.00 € 5,000,000.00 € 1,000,000.00 €
2 METODO DE UNIDADES PRODUCIDAS
DPP= CO-VR/UNIDADES PRODUCIDAS
DPU= 20,000,000 - 2,000,000 / 80,000,000
DPU= 0,225

DPU 1 30000000 0.225 6750000


DPU2 20000000 0.225 4500000
DPU3 15000000 0.225 3375000
DPU4 10000000 0.225 2250000
DPU 5 50000000 0.225 11250000

DEPRECIACION POR DEPRECIACIACION VALOR EN


PERIODO PERIODO ACUMULADA LIBROS
20,000,000.00
0 0.00 € 0.00 € €
13,250,000.00
1 6,750,000.00 € 6,750,000.00 € €
2 4,500,000.00 € 11,250,000.00 € 8,750,000.00 €
3 3,375,000.00 € 14,625,000.00 € 5,375,000.00 €
4 2,250,000.00 € 16,875,000.00 € 3,125,000.00 €
5 11,250,000.00 € 28,125,000.00 € 2,000,000.00 €
3 METODO DE HORAS TRABAJADAS
DPH= CO-VR/HORAS TRABAJADAS
DPH= 20,000,000 - 6,000,000 / 57,000
DPH= 245,61

DPH1 20000 245.61 4,912,200.00 €


DPH2 15000 245.61 3,684,150.00 €
DPH3 7000 245.61 1,719,270.00 €
DPH4 5000 245.61 1,228,050.00 €
DPH 5 4000 245.61 982,440.00 €
DPH6 3000 245.61 736,830.00 €
DPH7 2000 245.61 491,220.00 €
DPH 8 1000 245.61 245,610.00 €

DEPRECIACION POR DEPRECIACIACION VALOR EN


PERIODO PERIODO ACUMULADA LIBROS
20,000,000.00
0 0.00 € 0.00 € €
15,087,800.00
1 4,912,200.00 € 4,912,200.00 € €
11,403,650.00
2 3,684,150.00 € 8,596,350.00 € €
3 1,719,270.00 € 10,315,620.00 € 1,088,030.00 €
10,175,600.00
4 1,228,050.00 € 1,228,050.00 € €
5 982,440.00 € 2,210,490.00 € 7,965,110.00 €
6 736,830.00 € 2,947,320.00 € 7,228,280.00 €
7 491,220.00 € 491,220.00 € 6,737,060.00 €
8 245,610.00 € 736,830.00 € 6,000,230.00 €
4 METODO SUMA DE LOS DIGITOS
400,000 - 6000 = 394,000
20+19+18+17+16+15+14+13+12+11+10+9+8+7+6+5+4+3+2+1
= 210

20/210*394,000 37,523.81 €
19/210*394,000 35,647.62 €
18/210*394,000 33,771.43 €
17/210*394,000 31,895.24 €
16/210*394,000 30,019.05 €
15/210*394,000 28,142.86 €
14/210*394,000 26,266.67 €
13/210*394,000 24,390.48 €
12/210*394,000 22,514.29 €
11/210*394,000 20,638.10 €
10/210*394,000 18,761.90 €
9/210*394,000 16,885.71 €
8/210*394,000 15,009.52 €
7/210*394,000 13,133.33 €
6/210*394,000 11,257.14 €
5/210*394,000 9,380.95 €
4/210*394,000 7,504.76 €
3/210*394,000 5,628.57 €
2/210*394,000 3,752.38 €
1/210*394,000 1,876.19 €
DEPRECIACION POR DEPRECIACIACION VALOR EN
PERIODO PERIODO ACUMULADA LIBROS
0 0.00 € 0.00 € 400,000.00 €
1 37,523.81 € 37,523.81 € 362,476.19 €
2 35,647.62 € 73,171.43 € 289,304.76 €
3 33,771.43 € 106,942.86 € 182,361.90 €
4 31,895.24 € 138,838.10 € 150,466.67 €
5 30,019.05 € 168,857.14 € 120,447.62 €
6 28,142.86 € 197,000.00 € 203,000.00 €
7 26,266.67 € 223,266.67 € 176,733.33 €
8 24,390.48 € 247,657.14 € 152,342.86 €
9 22,514.29 € 270,171.43 € 129,828.57 €
10 20,638.10 € 290,809.52 € 109,190.48 €
11 18,761.90 € 309,571.43 € 90,428.57 €
12 16,885.71 € 326,457.14 € 73,542.86 €
13 15,009.52 € 341,466.67 € 58,533.33 €
14 13,133.33 € 354,600.00 € 45,400.00 €
15 11,257.14 € 365,857.14 € 34,142.86 €
16 9,380.95 € 375,238.10 € 24,761.90 €
17 7,504.76 € 382,742.86 € 17,257.14 €
18 5,628.57 € 388,371.43 € 11,628.57 €
19 3,752.38 € 392,123.81 € 7,876.19 €
20 1,876.19 € 394,000.00 € 6,000.00 €
5 METODO DE LOS PORCIENTOS VARIABLES
60,000,000 - 10,000,000 50,000,000

50,000,000*0,25 12,500.00 €
50,000,000 10,000.00 €
50,000,000 8,500.00 €
50,000,000 6,500.00 €
50,000,000 5,000.00 €
50,000,000 2,500.00 €
50,000,000 2,000.00 €
50,000,000 1,500.00 €
50,000,000 1,000.00 €
50,000,000 500.00 €

DEPRECIACION POR DEPRECIACIACION VALOR EN


PERIODO PERIODO ACUMULADA LIBROS
0 0.00 € 0.00 € 60,000.00 €
1 12,500.00 € 12,500.00 € 47,500.00 €
2 10,000.00 € 22,500.00 € 37,500.00 €
3 8,500.00 € 31,000.00 € 29,000.00 €
4 6,500.00 € 37,500.00 € 22,500.00 €
5 5,000.00 € 42,500.00 € 17,500.00 €
6 2,500.00 € 45,000.00 € 15,000.00 €
7 2,000.00 € 47,000.00 € 13,000.00 €
8 1,500.00 € 48,500.00 € 11,500.00 €
9 1,000.00 € 49,500.00 € 10,500.00 €
10 500.00 € 50,000.00 € 10,000.00 €