Maquinaria

Vida Util
Valor Residual
Importe Depreciable

$100,000,000
10
8% $

8,000,000

$92,000,000

Activo
Vida Util

Constructora Mac
Tabla de Depreciacion Declinentes suma de numero digitos
Costo
$100,000,000
Valor residual
$
8,000,000

Maquinaria
10

Vida Util

Valor depreciacion
1
2
3
4
5
6
7
8
9
10

Activo
Vida Util

10
9
8
7
6
5
4
3
2
1

Calculo
1
2
3
4
5
6
7
8
9
10

Importe Depreciable
$92,000,000
$92,000,000
$92,000,000
$92,000,000
$92,000,000
$92,000,000
$92,000,000
$92,000,000
$92,000,000
$92,000,000

Depreciacion Anual
16727272.7272727
15054545.4545455
13381818.1818182
11709090.9090909
10036363.6363636
8363636.36363637
6690909.09090909
5018181.81818182
3345454.54545455
1672727.27272727

Constructora Mac
Tabla de Depreciacion Doblemente Declinente suma de numero digitos
Costo
$100,000,000
Valor residual
$
8,000,000

Maquinaria
10

Vida Util

Calculo
Suma de la vida util
Porcentaje de Depreciacion
55
18.18%
55
16.36%
55
14.55%
55
12.73%
55
10.91%
55
9.09%
55
7.27%
55
5.45%
55
3.64%
55
1.82%

20.00%
20.00%
20.00%
20.00%
20.00%
20.00%
20.00%
20.00%
20.00%
20.00%

Importe Depreciable
Dep. anual
$
100,000,000.0
20,000,000
$
80,000,000.0
16,000,000
$
64,000,000.0
12,800,000
$
51,200,000.0
10,240,000
$
40,960,000.0
8,192,000
$
32,768,000.0
6,553,600
$
26,214,400.0
5,242,880
$
20,971,520.0
4,194,304
$
16,777,216.0
3,355,443
$
13,421,772.8
5,421,773

Dep. Acumulada
20,000,000
36,000,000
48,800,000
59,040,000
67,232,000
73,785,600
79,028,480
83,222,784
86,578,227
92,000,000

Depreciacion
Importe en libros
16727272.7272727
$83,272,727
31781818.1818182
$68,218,182
45163636.3636364
$54,836,364
56872727.2727273
$43,127,273
66909090.9090909
$33,090,909
75272727.2727273
$24,727,273
81963636.3636364
$18,036,364
86981818.1818182
$13,018,182
90327272.7272727
$9,672,727
92000000
$8,000,000

$92,000,000
Valor en libros
$
80,000,000.0
$
64,000,000.0
$
51,200,000.0
$
40,960,000.0
$
32,768,000.0
$
26,214,400.0
$
20,971,520.0
$
16,777,216.0
$
13,421,772.8
$
8,000,000.2