ejemplo declinente

1
Maquinaria $100,000,000 Vida Util 10 Valor Residual 8% $ 8,000,000 Importe Depreciable $92,000,000 Constructora Mac Tabla de Depreciacion Declinentes suma de numero digitos Activo Maquinaria Costo $100,000,000 Vida Util 10 Valor residual $ 8,000,000 Vida Util Ca Importe Depreciable Depreciacion Anual Depreciacion Importe en libros Valor depreciacioSuma de la vida uti Porcentaje de Depreciacio 1 10 55 18.18% $92,000,000 16727272.7272727 16727272.727273 $83,272,727 2 9 55 16.36% $92,000,000 15054545.4545455 31781818.181818 $68,218,182 3 8 55 14.55% $92,000,000 13381818.1818182 45163636.363636 $54,836,364 4 7 55 12.73% $92,000,000 11709090.9090909 56872727.272727 $43,127,273 5 6 55 10.91% $92,000,000 10036363.6363636 66909090.909091 $33,090,909 6 5 55 9.09% $92,000,000 8363636.36363637 75272727.272727 $24,727,273 7 4 55 7.27% $92,000,000 6690909.09090909 81963636.363636 $18,036,364 8 3 55 5.45% $92,000,000 5018181.81818182 86981818.181818 $13,018,182 9 2 55 3.64% $92,000,000 3345454.54545455 90327272.727273 $9,672,727 10 1 55 1.82% $92,000,000 1672727.27272727 92000000 $8,000,000 Constructora Mac Tabla de Depreciacion Doblemente Declinente suma de numero digitos Activo Maquinaria Costo $100,000,000 Vida Util 10 Valor residual $ 8,000,000 $92,000,000 Vida Util Calculo Importe Depreciable Dep. anual Dep. Acumulada Valor en libros 1 20.00% $ 100,000,000.0 ### 20,000,000 $ 80,000,000.0 2 20.00% $ 80,000,000.0 ### 36,000,000 $ 64,000,000.0 3 20.00% $ 64,000,000.0 ### 48,800,000 $ 51,200,000.0 4 20.00% $ 51,200,000.0 ### 59,040,000 $ 40,960,000.0 5 20.00% $ 40,960,000.0 ### 67,232,000 $ 32,768,000.0 6 20.00% $ 32,768,000.0 ### 73,785,600 $ 26,214,400.0 7 20.00% $ 26,214,400.0 ### 79,028,480 $ 20,971,520.0 8 20.00% $ 20,971,520.0 ### 83,222,784 $ 16,777,216.0 9 20.00% $ 16,777,216.0 ### 86,578,227 $ 13,421,772.8 10 20.00% $ 13,421,772.8 ### 92,000,000 $ 8,000,000.2

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Page 1: Ejemplo Declinente

Maquinaria $100,000,000Vida Util 10Valor Residual 8% $ 8,000,000

Importe Depreciable $92,000,000Constructora Mac

Tabla de Depreciacion Declinentes suma de numero digitos Activo Maquinaria Costo $100,000,000Vida Util 10 Valor residual $ 8,000,000

Vida Util Calculo

Importe Depreciable Depreciacion Anual Depreciacion Importe en librosValor depreciacion Suma de la vida util Porcentaje de Depreciacion 1 10 55 18.18% $92,000,000 16727272.7272727 16727272.7272727 $83,272,7272 9 55 16.36% $92,000,000 15054545.4545455 31781818.1818182 $68,218,1823 8 55 14.55% $92,000,000 13381818.1818182 45163636.3636364 $54,836,3644 7 55 12.73% $92,000,000 11709090.9090909 56872727.2727273 $43,127,2735 6 55 10.91% $92,000,000 10036363.6363636 66909090.9090909 $33,090,9096 5 55 9.09% $92,000,000 8363636.36363636 75272727.2727273 $24,727,2737 4 55 7.27% $92,000,000 6690909.09090909 81963636.3636364 $18,036,3648 3 55 5.45% $92,000,000 5018181.81818182 86981818.1818182 $13,018,1829 2 55 3.64% $92,000,000 3345454.54545455 90327272.7272727 $9,672,727

10 1 55 1.82% $92,000,000 1672727.27272727 92000000 $8,000,000

Constructora MacTabla de Depreciacion Doblemente Declinente suma de numero digitos

Activo Maquinaria Costo $100,000,000Vida Util 10 Valor residual $ 8,000,000 $92,000,000

Vida Util Calculo Importe Depreciable Dep. anual Dep. Acumulada Valor en libros1 20.00% $ 100,000,000.0 20,000,000 20,000,000 $ 80,000,000.0 2 20.00% $ 80,000,000.0 16,000,000 36,000,000 $ 64,000,000.0 3 20.00% $ 64,000,000.0 12,800,000 48,800,000 $ 51,200,000.0 4 20.00% $ 51,200,000.0 10,240,000 59,040,000 $ 40,960,000.0 5 20.00% $ 40,960,000.0 8,192,000 67,232,000 $ 32,768,000.0 6 20.00% $ 32,768,000.0 6,553,600 73,785,600 $ 26,214,400.0 7 20.00% $ 26,214,400.0 5,242,880 79,028,480 $ 20,971,520.0 8 20.00% $ 20,971,520.0 4,194,304 83,222,784 $ 16,777,216.0 9 20.00% $ 16,777,216.0 3,355,443 86,578,227 $ 13,421,772.8

10 20.00% $ 13,421,772.8 5,421,773 92,000,000 $ 8,000,000.2