DEPRECIACIÓN: M. LÍNEA RECTA, SUMA DE DÍGITOSY HORAS TRABAJADAS
chayanne0427Trabajo5 de Noviembre de 2015
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Universidad Abierta para Adultos
(UAPA)[pic 5]
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MATEMATICA FINANCIERA I[pic 7]
DEPRECIACIÓN: M. LÍNEA RECTA, SUMA DE DÍGITOSY HORAS TRABAJADAS.
DESCUENTO SUCESIVO[pic 8]
YISAIRIS CAPOIS RIVERA 11-3807
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YSIDRO CRUZ EDUARDO
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26 DE ABRIL 2015
- Si se compra una planta en Japón, por RD$ 2,000,000, se paga el transporte al muelle por RD$ 80,000, el transporte del muelle a la fabrica por RD$ 15,000 y al electricista se le paga RD$ 25,000 por la instalación.
- Si el Vr= 300,000 y la Vue = 10 años, construya la tabla de depreciación usando el método de los dígitos.
Datos Solución
CO = 2,120,000.00 CD = CO - VR
VUE = 10 años CD = 2,120,000.00 -300,000
VR = 300,000.00 CD = 1,820,000.00
S = 10 + 9 + 8 + 7 + 6 + 5 + 4 + 3 + 2 + 1 = 55
DPP1 = 10 / 55 X 1,820,000.00 = 330,909.09
DPP2 = 9 / 55 X 1,820,000.00 = 297,818.18
DPP3 = 8 / 55 X 1,820,000.00 = 264,727.27
DPP4 = 7 / 55 X 1,820,000.00 = 231,636.36
DPP5 = 6 / 55 X 1,820,000.00 = 198,545.45
DPP6 = 5 / 55 X 1,820,000.00 = 165,454.54
DPP7 = 4 / 55 X 1,820,000.00 = 132,363.63
DPP8 = 3 / 55 X 1,820,000.00 = 99,272.72
DPP9 = 2 / 55 X 1,820,000.00 = 66,181.81
DPP10 = 1 / 55 X 1,820,000.00 = 33,090.90
Período | Depreciación por periodo | Depreciación acumulada | Valor en libro |
0 | 0 | 0 | 2.120.000,00 |
1 | 330.909,09 | 330.909,09 | 1.789.090,91 |
2 | 297.818,18 | 628.727,27 | 1.491.272,73 |
3 | 264.727,27 | 893.454,54 | 1.226.545,46 |
4 | 231.636,36 | 1.125.090,90 | 994.909,10 |
5 | 198.545,45 | 1.323.636,35 | 796.363,65 |
6 | 165.454,54 | 1.489.090,89 | 630.909,11 |
7 | 132.363,63 | 1.621.454,52 | 498.545,48 |
8 | 99.272,72 | 1.720.727,24 | 399.272,76 |
9 | 66.181,81 | 1.786.909,05 | 333.090,95 |
10 | 33.090,90 | 1.819.999,95 | 300.000,05 |
- Si la Vue = 37 meses y el Vr= RD$200,000, construya la tabla de depreciación por el método de línea recta.
Datos Solución
CO = 2,120,000.00 DPP = CO – VR / VUE
VUE = 37 meses DPP = 2,120,000.00 - 200,000 / 37
VR = 200,000.00 DPP = 51,891.891
Período | Depreciación por periodo | Depreciación acumulada | Valor en libro |
0 | 0 | 0 | 2.120.000,00 |
1 | 51.891,891 | 51.891,89 | 2.068.108,11 |
2 | 51.891,891 | 103.783,78 | 2.016.216,22 |
3 | 51.891,891 | 155.675,67 | 1.964.324,33 |
4 | 51.891,891 | 207.567,56 | 1.912.432,44 |
5 | 51.891,891 | 259.459,46 | 1.860.540,55 |
6 | 51.891,891 | 311.351,35 | 1.808.648,65 |
7 | 51.891,891 | 363.243,24 | 1.756.756,76 |
8 | 51.891,891 | 415.135,13 | 1.704.864,87 |
9 | 51.891,891 | 467.027,02 | 1.652.972,98 |
10 | 51.891,891 | 518.918,91 | 1.601.081,09 |
11 | 51.891,891 | 570.810,80 | 1.549.189,20 |
12 | 51.891,891 | 622.702,69 | 1.497.297,31 |
13 | 51.891,891 | 674.594,58 | 1.445.405,42 |
14 | 51.891,891 | 726.486,47 | 1.393.513,53 |
15 | 51.891,891 | 778.378,37 | 1.341.621,64 |
16 | 51.891,891 | 830.270,26 | 1.289.729,74 |
17 | 51.891,891 | 882.162,15 | 1.237.837,85 |
18 | 51.891,891 | 934.054,04 | 1.185.945,96 |
19 | 51.891,891 | 985.945,93 | 1.134.054,07 |
20 | 51.891,891 | 1.037.837,82 | 1.082.162,18 |
21 | 51.891,891 | 1.089.729,71 | 1.030.270,29 |
22 | 51.891,891 | 1.141.621,60 | 978.378,40 |
23 | 51.891,891 | 1.193.513,49 | 926.486,51 |
24 | 51.891,891 | 1.245.405,38 | 874.594,62 |
25 | 51.891,891 | 1.297.297,28 | 822.702,72 |
26 | 51.891,891 | 1.349.189,17 | 770.810,83 |
27 | 51.891,891 | 1.401.081,06 | 718.918,94 |
28 | 51.891,891 | 1.452.972,95 | 667.027,05 |
29 | 51.891,891 | 1.504.864,84 | 615.135,16 |
30 | 51.891,891 | 1.556.756,73 | 563.243,27 |
31 | 51.891,891 | 1.608.648,62 | 511.351,38 |
32 | 51.891,891 | 1.660.540,51 | 459.459,49 |
33 | 51.891,891 | 1.712.432,40 | 407.567,60 |
34 | 51.891,891 | 1.764.324,29 | 355.675,71 |
35 | 51.891,891 | 1.816.216,19 | 303.783,81 |
36 | 51.891,891 | 1.868.108,08 | 251.891,92 |
37 | 51.891,891 | 1.919.999,97 | 200.000,03 |
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