Ejercicio 1

Con los datos siguientes elabore mtodos de depreciacin por los cuatro mtodos.
Empresa Mundo Moda compra mobiliario y equipos de oficina :

1. Por el valor de C$ 150,000.

4. Valor residual C$ 5,000
5. Se deprecia al 20%.

Lnea recta

MLR= (Valor del bien-Valor residual)/nmero

de aos
Valor del bien = C$ 335,000.00
Valor residual = C$ 35,000.00

Nmero de aos = 10
Funcin de Excel (SLN)
MLR = C$30,000.00
Aos Costo del activo Depreciacion anual Depreciacion acumulada Valor en libros
0 C$ 335,000.00 C$ 335,000.00
1 C$30,000.00 C$30,000.00 C$ 305,000.00
2 C$30,000.00 C$60,000.00 C$ 275,000.00
3 C$30,000.00 C$90,000.00 C$ 245,000.00
4 C$30,000.00 C$120,000.00 C$ 215,000.00
 5 C$30,000.00 C$150,000.00 C$ 185,000.00
6 C$30,000.00 C$180,000.00 C$ 155,000.00
7 C$30,000.00 C$210,000.00 C$ 125,000.00
8 C$30,000.00 C$240,000.00 C$ 95,000.00
9 C$30,000.00 C$270,000.00 C$ 65,000.00
10 C$30,000.00 C$300,000.00 C$ 35,000.00

Unidades Producidas

MUP=Valor del bien-Valor residual/Vida util

en unidades

Valor del bien = C$ 335,000.00

Valor residual = C$ 35,000.00

Nmero Unid. Pro = 630000

Unidades
0.48
Produc. (MUP)

Aos Costo del activo Dep. por unid. # Unidades Importe de dep.
0 C$ 335,000.00
1 0.48 50000 C$ 23,809.52
 2 0.48 60000 C$ 28,571.43
3 0.48 65000 C$ 30,952.38
4 0.48 70000 C$ 33,333.33
5 0.48 70000 C$ 33,333.33
6 0.48 75000 C$ 35,714.29
7 0.48 75000 C$ 35,714.29
8 0.48 60000 C$ 28,571.43
9 0.48 55000 C$ 26,190.48
10 0.48 50000 C$ 23,809.52

Doble saldo Decreciente

MDSD = Depreciacin * 2
Valor del bien = C$ 335,000.00
Valor residual = C$ 35,000.00
Nmero de aos = 10

MDSD = 10% Funcin de Excel (DDB)

20%
Aos Costo del activo Tasa DSD Importe de Dep. Importe de dep.
0 C$ 335,000.00
1 20% C$ 67,000.00 C$67,000.00
2 20% C$ 53,600.00 C$53,600.00
3 20% C$ 42,880.00 C$42,880.00
 4 20% C$ 34,304.00 C$34,304.00
5 20% C$ 27,443.20 C$27,443.20
6 20% C$ 21,954.56 C$21,954.56
7 20% C$ 17,563.65 C$17,563.65
8 20% C$ 14,050.92 C$14,050.92
9 20% C$ 11,240.73 C$11,240.73
10 20% C$ 9,962.94 C$ 9,962.94

Suma de los Digitos del ao

MDSD = Depreciacin * 2
Valor del bien = C$ 335,000.00
Valor residual = C$ 35,000.00
Nmero de aos = 10

Fraccion SDA = 5/15,4/15, 3/15, 2/15, 1/15

Aos costo del activo Fraccion SDA Costo depreciable Importe dep.
0 C$ 335,000.00
1 1/55 C$ 300,000.00 C$5,454.55
2 2/55 C$ 300,000.00 C$10,909.09
3 3/55 C$ 300,000.00 C$16,363.64
4 4/55 C$ 300,000.00 C$21,818.18
5 1/11 C$ 300,000.00 C$27,272.73
6 6/55 C$ 300,000.00 C$32,727.27
7 7/55 C$ 300,000.00 C$38,181.82
8 8/55 C$ 300,000.00 C$43,636.36
9 9/55 C$ 300,000.00 C$49,090.91
10 2/11 C$ 300,000.00 C$54,545.45
55
 Dep. acumulada Valor en libros
C$ 335,000.00
C$ 23,809.52 C$ 311,190.48
C$ 52,380.95 C$ 282,619.05
C$ 83,333.33 C$ 251,666.67
C$ 116,666.67 C$ 218,333.33
C$ 150,000.00 C$ 185,000.00
C$ 185,714.29 C$ 149,285.71
C$ 221,428.57 C$ 113,571.43
C$ 250,000.00 C$ 85,000.00
C$ 276,190.48 C$ 58,809.52
C$ 300,000.00 C$ 35,000.00

Dep. acumulada Valor en libros

C$ 335,000.00
C$ 67,000.00 C$ 268,000.00
C$ 120,600.00 C$ 214,400.00
C$ 163,480.00 C$ 171,520.00
C$ 197,784.00 C$ 137,216.00
C$ 225,227.20 C$ 109,772.80
C$ 247,181.76 C$ 87,818.24
C$ 264,745.41 C$ 70,254.59
C$ 278,796.33 C$ 56,203.67
C$ 290,037.06 C$ 44,962.94
C$ 300,000.00 C$ 35,000.00

Dep. acumulada Valor en libros

C$ 335,000.00
C$ 5,454.55 C$ 329,545.45
C$ 16,363.64 C$ 318,636.36
C$ 32,727.27 C$ 302,272.73
C$ 54,545.45 C$ 280,454.55
C$ 81,818.18 C$ 253,181.82
C$ 114,545.45 C$ 220,454.55
C$ 152,727.27 C$ 182,272.73
C$ 196,363.64 C$ 138,636.36
C$ 245,454.55 C$ 89,545.45
C$ 300,000.00 C$ 35,000.00
Ejercicio 3

Deprecie la Siguiente Maquina Envasadora

1. Por el valor de C$ 300,000.

2. Valor residual: 10% del costo del bien
3. Envio C$ 15000 ; Montaje C$ 20,000

Lnea recta

MLR= (Valor del bien-Valor residual)/nmero

de aos
Valor del bien = C$ 335,000.00
Valor residual = C$ 33,500.00

Nmero de aos = 10
Funcin de Excel (SLN)
MLR = C$30,150.00
Aos Costo del activo Depreciacion anual Depreciacion acumulada Valor en libros
0 C$ 335,000.00 C$ 335,000.00
1 C$30,150.00 C$30,150.00 C$ 304,850.00
2 C$30,150.00 C$60,300.00 C$ 274,700.00
3 C$30,150.00 C$90,450.00 C$ 244,550.00
4 C$30,150.00 C$120,600.00 C$ 214,400.00
 5 C$30,150.00 C$150,750.00 C$ 184,250.00
6 C$30,150.00 C$180,900.00 C$ 154,100.00
7 C$30,150.00 C$211,050.00 C$ 123,950.00
8 C$30,150.00 C$241,200.00 C$ 93,800.00
9 C$30,150.00 C$271,350.00 C$ 63,650.00
10 C$30,150.00 C$301,500.00 C$ 33,500.00

Unidades Producidas

MUP=Valor del bien-Valor residual/Vida util

en unidades

Valor del bien = C$ 335,000.00

Valor residual = C$ 33,500.00

Nmero Unid. Pro = 630000

Unidades
0.479
Produc. (MUP)

Aos Costo del activo Dep. por unid. # Unidades Importe de dep.
0 C$ 335,000.00
1 0.479 50000 C$ 23,928.57
 2 0.479 60000 C$ 28,714.29
3 0.479 65000 C$ 31,107.14
4 0.479 70000 C$ 33,500.00
5 0.479 70000 C$ 33,500.00
6 0.479 75000 C$ 35,892.86
7 0.479 75000 C$ 35,892.86
8 0.479 60000 C$ 28,714.29
9 0.479 55000 C$ 26,321.43
10 0.479 50000 C$ 23,928.57

Doble saldo Decreciente

MDSD = Depreciacin * 2
Valor del bien = C$ 335,000.00
Valor residual = C$ 33,500.00
Nmero de aos = 10

MDSD = 10% Funcin de Excel (DDB)

20%
Aos Costo del activo Tasa DSD Importe de Dep. Importe de dep.
0 C$ 335,000.00
1 20% C$ 67,000.00 C$67,000.00
2 20% C$ 53,600.00 C$53,600.00
3 20% C$ 42,880.00 C$42,880.00
 4 20% C$ 34,304.00 C$34,304.00
5 20% C$ 27,443.20 C$27,443.20
6 20% C$ 21,954.56 C$21,954.56
7 20% C$ 17,563.65 C$17,563.65
8 20% C$ 14,050.92 C$14,050.92
9 20% C$ 11,240.73 C$11,240.73
10 20% C$ 11,462.94 C$ 11,462.94

Suma de los Digitos del ao

MDSD = Depreciacin * 2
Valor del bien = C$ 335,000.00
Valor residual = C$ 33,500.00
Nmero de aos = 10

Fraccion SDA = 5/15,4/15, 3/15, 2/15, 1/15

Aos costo del activo Fraccion SDA Costo depreciable Importe dep.
0 C$ 335,000.00
1 1/55 C$ 301,500.00 C$5,481.82
2 2/55 C$ 301,500.00 C$10,963.64
3 3/55 C$ 301,500.00 C$16,445.45
4 4/55 C$ 301,500.00 C$21,927.27
5 1/11 C$ 301,500.00 C$27,409.09
6 6/55 C$ 301,500.00 C$32,890.91
7 7/55 C$ 301,500.00 C$38,372.73
8 8/55 C$ 301,500.00 C$43,854.55
9 9/55 C$ 301,500.00 C$49,336.36
10 2/11 C$ 301,500.00 C$54,818.18
55
 Dep. acumulada Valor en libros
C$ 335,000.00
C$ 23,928.57 C$ 311,071.43
C$ 52,642.86 C$ 282,357.14
C$ 83,750.00 C$ 251,250.00
C$ 117,250.00 C$ 217,750.00
C$ 150,750.00 C$ 184,250.00
C$ 186,642.86 C$ 148,357.14
C$ 222,535.71 C$ 112,464.29
C$ 251,250.00 C$ 83,750.00
C$ 277,571.43 C$ 57,428.57
C$ 301,500.00 C$ 33,500.00

Dep. acumulada Valor en libros

C$ 335,000.00
C$ 67,000.00 C$ 268,000.00
C$ 120,600.00 C$ 214,400.00
C$ 163,480.00 C$ 171,520.00
C$ 197,784.00 C$ 137,216.00
C$ 225,227.20 C$ 109,772.80
C$ 247,181.76 C$ 87,818.24
C$ 264,745.41 C$ 70,254.59
C$ 278,796.33 C$ 56,203.67
C$ 290,037.06 C$ 44,962.94
C$ 301,500.00 C$ 33,500.00

Dep. acumulada Valor en libros

C$ 335,000.00
C$ 5,481.82 C$ 329,518.18
C$ 16,445.45 C$ 318,554.55
C$ 32,890.91 C$ 302,109.09
C$ 54,818.18 C$ 280,181.82
C$ 82,227.27 C$ 252,772.73
C$ 115,118.18 C$ 219,881.82
C$ 153,490.91 C$ 181,509.09
C$ 197,345.45 C$ 137,654.55
C$ 246,681.82 C$ 88,318.18
C$ 301,500.00 C$ 33,500.00