CONTABILIDAD INTERMEDIA: Ciclo operativo y de inversin

Conceptos:
Costo de adquisicin.
Valor en libros
Vida til
Base de depreciacin:
C.A - Valor de rescate
EJERCICIOS DE DEPRECIACIN
1.- Se compr una maquinaria con un costo de $220,000 el 1 de enero de 2011. Su
valor de rescate se estima de $20,000. La vida til del activo se puede medir de tres
formas: 5 aos, 10,000 horas y 20,000 unidades.
Determina la depreciacin anual de la maquinaria bajo los siguientes mtodos:
a)

Lnea recta.
Base de depreciacin: 200,000/5
Gasto de depreciacin 2011:$40,000.00

b)

Horas mquina si en el 2011 se ocuparon 1,800 horas.

($200,000/10,000)*1800: 36,000
c)

Unidades producidas si en el 2011 se fabricaron 4,000 unidades.

2.- Ehrlich Company compr equipo en $100,000 el 2 de enero del 2011. Dicho equipo
tiene una vida til estimada de 8 aos y un valor residual calculado de $10,000.
Se requiere: Estime la depreciacin para el 2011 de acuerdo con cada uno de los
siguientes mtodos:
a) Lnea recta:

Base de depreciacin: $90,000/8

Gasto de depreciacin 2011$11,250

b) Suma de aos dgitos: factor de depreciacin=(ao ms reciente)/suma de vida til)

H2+3+4..+8= 36
Depreciacin 2011 = 90,000 * 8/36 = 20,000
2012= 90,000 * 7/36= 17,500
2013=90,000*6/36= 15,000
2014=90,000*5/36= 12,500
2015=90,000*4/36= 10,000
2016=90,000*3/36= 7,500
2017=90,000*2/36= 5,000
2018=90,000*1/36= 2,500
Depreciacin acumulada

90,000

c) Doble saldo decreciente

3.- Stevenson Corporation acquires a one-year old building at a cost of $500,000 at the
beginning of the Year 2. The building has an estimated useful life of 50 years. However,
based on reliable historical data, the company believes the carpeting will need to
replaced in 5 years, the roof will need to be replaced in 15 years, and the HVAC system
will need to be replaced in 10 years. On the date of acquisition, the cost to replace the
items would have been carpeting, $10,000; roof, $15,000; HVAC system, $30,000.
Assume no residual value.
Required:
Determine the amount to be recognized as depreciation expense in Year 2related to this
building.
4.- Godfrey Company constructed a new, highly automated chemical plant in Year 1,
which began production on January 1, Year 2. The cost to construct the plant was
$5,000,000: $1,500,000 for the building and $3,500,000 for machinery and equipment.
This useful life of the plant (both building and machinery) is estimated to be in 20 years .
Local environment laws required the machinery and equipment to be inspected by
engineers after every five years of operation. The inspectors could required Godfrey to
overhaul equipment at the time to be able to continue to operate the plant. Godfrey
estimates that the costs of the inspection and any requires overhaul to take place in five
years to be $200,000. Environmental laws also required Godfrey to dismantle and
remove the plants assets at the end of their useful life. The company estimates that the
net costs, after deducting and salvage value, for removal equipment will be $100,000 ,
and the net cost for dismantling and removal of the building, after deducting and salvage
the value , will be $1,500,000. Godfrey has determined that the straight-line method of
depreciation will best reflect the pattern in which the plants future Economic benefits will
be received by the company. The company uses the costs model to account for its
property, plant, and equipment . The company uses a discount rate of 10npercent in
determining present values.
Required:
Determine the cost of the plant assets at January 1, Year 2. Determine the amount of
depreciation expense that should be recognized related to the plant assets in Year 2.