METODO DE DEPRECIACIN

I.- LINEA RECTA

DATOS:
Valor en Libros
Valor residual
Vida til
Mtodo:
Aos
0
1
2
3
4
5
6
7
8
9
10
mensual
por los 8 meses

440,000.00
22,000.00
10
Factor
10%

C.a.Deprec

D. acumulada

41,800.00
41,800.00
41,800.00
41,800.00
41,800.00
41,800.00
41,800.00
41,800.00
41,800.00
41,800.00

41,800.00
83,600.00
125,400.00
167,200.00
209,000.00
250,800.00
292,600.00
334,400.00
376,200.00
418,000.00

3,483.33
27,866.67

Valor en libros
418,000.00
376,200.00
334,400.00
292,600.00
250,800.00
209,000.00
167,200.00
125,400.00
83,600.00
41,800.00
-

METODO DE DEPRECIACIN
V.- SALDOS DECRECIENTES
DATOS:
Valor en Libros
Valor residual
Vida til
Aos
0
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
33
34
35
36
37

440,000.00
22,000.00
60
Factor
0.05
0.05
0.05
0.05
0.05
0.05
0.05
0.05
0.05
0.05
0.05
0.05
0.05
0.05
0.05
0.05
0.05
0.05
0.05
0.05
0.05
0.05
0.05
0.05
0.05
0.05
0.05
0.05
0.05
0.05
0.05
0.05
0.05
0.05
0.05
0.05
0.05

C.a.Deprec
21,429.28
20,385.61
19,392.77
18,448.29
17,549.80
16,695.08
15,881.98
15,108.48
14,372.65
13,672.66
13,006.76
12,373.30
11,770.68
11,197.42
10,652.07
10,133.28
9,639.76
9,170.28
8,723.66
8,298.79
7,894.61
7,510.12
7,144.36
6,796.41
6,465.40
6,150.52
5,850.97
5,566.01
5,294.93
5,037.05
4,791.73
4,558.36
4,336.36
4,125.16
3,924.26
3,733.13
3,551.32

D. acumulada
21,429.28
41,814.90
61,207.67
79,655.96
97,205.76
113,900.84
129,782.82
144,891.30
159,263.96
172,936.62
185,943.38
198,316.68
210,087.36
221,284.78
231,936.85
242,070.13
251,709.89
260,880.17
269,603.82
277,902.61
285,797.23
293,307.35
300,451.71
307,248.12
313,713.52
319,864.04
325,715.01
331,281.03
336,575.96
341,613.01
346,404.74
350,963.10
355,299.46
359,424.62
363,348.88
367,082.01
370,633.33

Valor en libros
440,000.00
418,570.72
398,185.10
378,792.33
360,344.04
342,794.24
326,099.16
310,217.18
295,108.70
280,736.04
267,063.38
254,056.62
241,683.32
229,912.64
218,715.22
208,063.15
197,929.87
188,290.11
179,119.83
170,396.18
162,097.39
154,202.77
146,692.65
139,548.29
132,751.88
126,286.48
120,135.96
114,284.99
108,718.97
103,424.04
98,386.99
93,595.26
89,036.90
84,700.54
80,575.38
76,651.12
72,917.99
69,366.67

38
39
40
41
42
43
44
45
46
47
48
49
50
51
52
53
54
55
56
57
58
59
60
TOTAL

0.05
0.05
0.05
0.05
0.05
0.05
0.05
0.05
0.05
0.05
0.05
0.05
0.05
0.05
0.05
0.05
0.05
0.05
0.05
0.05
0.05
0.05
0.05

3,378.36
3,213.82
3,057.30
2,908.40
2,766.75
2,632.00
2,503.82
2,381.87
2,265.87
2,155.52
2,050.54
1,950.67
1,855.67
1,765.29
1,679.31
1,597.53
1,519.72
1,445.71
1,375.30
1,308.32
1,244.60
1,183.98
1,126.32
418,000.00

374,011.69
377,225.51
380,282.81
383,191.21
385,957.97
388,589.97
391,093.79
393,475.66
395,741.54
397,897.05
399,947.59
401,898.26
403,753.92
405,519.21
407,198.53
408,796.05
410,315.78
411,761.49
413,136.78
414,445.10
415,689.70
416,873.68
418,000.00
418,000.00

65,988.31
62,774.49
59,717.19
56,808.79
54,042.03
51,410.03
48,906.21
46,524.34
44,258.46
42,102.95
40,052.41
38,101.74
36,246.08
34,480.79
32,801.47
31,203.95
29,684.22
28,238.51
26,863.22
25,554.90
24,310.30
23,126.32
22,000.00

33
33311
6
6
POR LA CORRECION DE REGISTRO DE COSTO
68
68142
39
39132
POR LA CORRECCION DE DEPRECIACION CORRESPONDIENTE AL PERIODO

depreciacion en linia recta por los 8 meses

418000.00
anual
41800.00
mensual
3483.33
por los 8 meses
27866.67
registrado
26667.00
la adnimist. Tribu. Falta reconocer como gasto
1199.67

UTILIDAD DEL PERIODO

MAS COSTOS RECONOCIDOS COMO GASTO
MENOS LA DEPRECIACION CORRESPONDIENTE DEL AO.
BASE IMPONIBLE:
PARTECIPACIONES 8%
IR 30%
UTILIDAD NETA.

88
37
40

40000.00

40000.00

118224.30
118224.30

ecta por los 8 meses

OCIDOS COMO GASTO

ION CORRESPONDIENTE DEL AO.

CONTABLE

TRIBUTARIO

350000.00
40000.00
-118224.30

350000.00
40000.00
-1199.67

271775.70
31104.03
72201.50
168470.17

388800.33
31104.03
107308.89
250387.41

72201.50
35107.39
107308.89

Valor en Libros
Valor residual
Vida til
Aos
0
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
33
34
35
36
37
38
39
40
41
42
43
44
45
46
47
48
49
50
51
52
53
54
55
56
57
58
59
60
TOTAL

V.- SALDOS DECRECIENTES

440,000.00
22,000.00
60
Factor

C.a.Deprec
0.05
0.05
0.05
0.05
0.05
0.05
0.05
0.05
0.05
0.05
0.05
0.05
0.05
0.05
0.05
0.05
0.05
0.05
0.05
0.05
0.05
0.05
0.05
0.05
0.05
0.05
0.05
0.05
0.05
0.05
0.05
0.05
0.05
0.05
0.05
0.05
0.05
0.05
0.05
0.05
0.05
0.05
0.05
0.05
0.05
0.05
0.05
0.05
0.05
0.05
0.05
0.05
0.05
0.05
0.05
0.05
0.05
0.05
0.05
0.05

21,429.28
20,385.61
19,392.77
18,448.29
17,549.80
16,695.08
15,881.98
15,108.48
14,372.65
13,672.66
13,006.76
12,373.30
11,770.68
11,197.42
10,652.07
10,133.28
9,639.76
9,170.28
8,723.66
8,298.79
7,894.61
7,510.12
7,144.36
6,796.41
6,465.40
6,150.52
5,850.97
5,566.01
5,294.93
5,037.05
4,791.73
4,558.36
4,336.36
4,125.16
3,924.26
3,733.13
3,551.32
3,378.36
3,213.82
3,057.30
2,908.40
2,766.75
2,632.00
2,503.82
2,381.87
2,265.87
2,155.52
2,050.54
1,950.67
1,855.67
1,765.29
1,679.31
1,597.53
1,519.72
1,445.71
1,375.30
1,308.32
1,244.60
1,183.98
1,126.32
418,000.00

D. acumulada
21,429.28
41,814.90
61,207.67
79,655.96
97,205.76
113,900.84
129,782.82
144,891.30
159,263.96
172,936.62
185,943.38
198,316.68
210,087.36
221,284.78
231,936.85
242,070.13
251,709.89
260,880.17
269,603.82
277,902.61
285,797.23
293,307.35
300,451.71
307,248.12
313,713.52
319,864.04
325,715.01
331,281.03
336,575.96
341,613.01
346,404.74
350,963.10
355,299.46
359,424.62
363,348.88
367,082.01
370,633.33
374,011.69
377,225.51
380,282.81
383,191.21
385,957.97
388,589.97
391,093.79
393,475.66
395,741.54
397,897.05
399,947.59
401,898.26
403,753.92
405,519.21
407,198.53
408,796.05
410,315.78
411,761.49
413,136.78
414,445.10
415,689.70
416,873.68
418,000.00
418,000.00

Valor en libros
440,000.00
418,570.72
398,185.10
378,792.33
360,344.04
342,794.24
326,099.16
310,217.18
295,108.70
280,736.04
267,063.38
254,056.62
241,683.32
229,912.64
218,715.22
208,063.15
197,929.87
188,290.11
179,119.83
170,396.18
162,097.39
154,202.77
146,692.65
139,548.29
132,751.88
126,286.48
120,135.96
114,284.99
108,718.97
103,424.04
98,386.99
93,595.26
89,036.90
84,700.54
80,575.38
76,651.12
72,917.99
69,366.67
65,988.31
62,774.49
59,717.19
56,808.79
54,042.03
51,410.03
48,906.21
46,524.34
44,258.46
42,102.95
40,052.41
38,101.74
36,246.08
34,480.79
32,801.47
31,203.95
29,684.22
28,238.51
26,863.22
25,554.90
24,310.30
23,126.32
22,000.00

METODO DE DEPRECIACIN
I.- LINEA RECTA
DATOS:
Valor en Libros 440,000.00
Valor residual 22,000.00
Vida til
10
Mtodo:
Aos
0
1
2
3
4
5
6
7
8
9
10
mensual
por los 8 meses

Factor
10%

C.a.Deprec D. acumuladaValor en libros

418,000.00
41,800.00
41,800.00 376,200.00
41,800.00
83,600.00 334,400.00
41,800.00 125,400.00 292,600.00
41,800.00 167,200.00 250,800.00
41,800.00 209,000.00 209,000.00
41,800.00 250,800.00 167,200.00
41,800.00 292,600.00 125,400.00
41,800.00 334,400.00
83,600.00
41,800.00 376,200.00
41,800.00
41,800.00 418,000.00
3,483.33
27,866.67

Valor en libros