Usted adquiri una mquina hace cuatro aos a un costo de $5,000.

Tiene un
durante tres aos ms, al trmino de los cuales no tendra ningn valor de re
prdida econmica durant

Costo
Depreciacion anual
Valor residual en 4 aos
Valor residual en 3 aos mas

5000
1300
2300
0
4 aos

3 aos mas

de $5,000. Tiene un valor contable de $1,300. Ahora se puede vender por $2,300, o podra usarse
a ningn valor de rescate. Suponiendo que se conserve por otros tres aos, a cunto asciende la
econmica durante este periodo de posesin?

Perdida
Economomica
Perdida
Economomica

2700

2300
5000

2,300, o podra usarse

a cunto asciende la

Un constructor pag $120,000 por una casa y el lote. El valor del terreno se
costo adicional de $8,000 para construir sobre el lote un almacn con un co
fines de depreciacin, Cul es

Valor de Casa
Valor de Lote
Costo demolicin
Construccin
Valor total
Base de Costo

S/. 65,000.00
S/. 55,000.00
S/. 8,000.00
S/. 50,000.00
S/. 123,000.00
S/. 58,000.00

El valor del terreno se valu en $65,000 y el valor de la casa en $55,000. La casa fue demolida a un
un almacn con un costo de $50,000. Cul es el valor total de la propiedad con el almacn? Para
depreciacin, Cul es la base de costo del almacn?

La casa fue demolida a un

edad con el almacn? Para

Usted compr una nueva mquina moldeadora por $105,000, entregando a c

a cuenta $20,000 por la mquina antigua y que se pagaron $85,000 e

Costo maquina moldeadora

S/. 105,000.00

Valor contable maquina

Valor residual maquina antigua
Costo en efectivo por el activo

S/. 15,000.00
S/. 20,000.00
S/. 85,000.00
S/. 120,000.00

Costo de la nueva moldeadora

S/. 100,000.00

00, entregando a cuenta una mquina similar que tena un valor contable de $15,000. Suponiendo qu
agaron $85,000 en efectivo por el nuevo activo, cul es la base de costo de la nueva moldeadora, p
depreciacin?

e de $15,000. Suponiendo que le consideraron

o de la nueva moldeadora, para fines de

Usted adquiere una trituradora a un precio de $45,000; entrega a cuenta una

le recibieron la trituradora antigua por $10,000, y el valor contable de este a
trituradora, para el clculo de la d

Precio trituradora
Valor residual trituradora antigua
Valor contable del activo

S/. 45,000.00
S/. 10,000.00
S/. 12,000.00

Costo en efectivo por el activo

Costo de la nueva trituradora

S/. 35,000.00
S/. 47,000.00

,000; entrega a cuenta una trituradora similar y paga en efectivo el saldo restante. Suponiendo que
el valor contable de este activo intercambiado es de $12,000, cul es la base de costo de la nueva
ora, para el clculo de la depreciacin con fines fiscales?

o restante. Suponiendo que

a base de costo de la nueva

Para automatizar uno de sus procesos de produccin, Milwaukee Corpora

fueron entregadas, Milwaukee pag el flete de $30,000 y una cuota por m
Seis capataces, cada uno de los cuales gana $15 por hora, trabajaron cinco
otros materiales aplicables a las nuevas celdas de fabricacin costaron $

Precio celdas flexibles de fabricacin

Flete por entrega
Cuota por manejo
Reparacin del sitio
Mano de obra
Cableado y otros materiales

S/. 400,000.00

S/.

15.00

Base de costo

cin, Milwaukee Corporation compr tres celdas flexibles de fabricacin a un precio de $400,000 cad
0,000 y una cuota por manejo de $15,000. La reparacin del sitio donde sern ubicadas estas celdas
or hora, trabajaron cinco semanas de 40 horas para montar y probar las celdas de fabricacin. El cab
de fabricacin costaron $2,000. Determine la base de costo (la cantidad que se debe capitalizar) par

S/. 1,200,000.00
S/.
30,000.00
S/.
15,000.00
S/.
50,000.00
S/.
18,000.00
S/.
2,000.00
S/. 1,315,000.00

precio de $400,000 cada una. Cuando

n ubicadas estas celdas cost $50,000.
s de fabricacin. El cableado especial y
e debe capitalizar) para estas celdas.

Considere

Calcule las asignaciones anuales de depre

a) el m
b) e

Costo
Vida til
Valor de rescate

S/. 110,000.00
5 aos
S/. 10,000.00

Mtodo en linea recta

0
1
2
3
4
5

Cuota de
Depreciacin
S/. 0.00
S/. 20,000.00
S/. 20,000.00
S/. 20,000.00
S/. 20,000.00
S/. 20,000.00

Periodos

Metodo del doble saldo decreciente

Periodos

1/N

Valor neto inicial

0
1
2
3
4
5

0
0.2
0.2
0.2
0.2
0.2

0
0.4
0.4
0.4
0.4
0.4

S/. 0.00
S/. 110,000.00
S/. 66,000.00
S/. 39,600.00
S/. 23,760.00
S/. 14,256.00

Metodo Linea Recta

Cuota de
Valor neto en
Depreciacin
libros
S/. 0.00
S/. 110,000.00
S/. 20,000.00
S/. 90,000.00
S/. 20,000.00
S/. 70,000.00
S/. 20,000.00
S/. 50,000.00
S/. 20,000.00
S/. 30,000.00

S/. 20,000.00

S/. 10,000.00

Considere los siguientes datos acerca de un activo:

Costo del activo, I $110,000
Vida til, N 5 aos
Valor de rescate, S $10,000
aciones anuales de depreciacin y los valores contables resultantes, usando los siguientes mtodos:
a) el mtodo de depreciacin en lnea recta,
b) el mtodo del doble saldo decreciente.

Depreciacin
acumulada
S/. 0.00
S/. 20,000.00
S/. 40,000.00
S/. 60,000.00
S/. 80,000.00
S/. 100,000.00

Cuota de
Depreciacin
0
S/. 44,000.00
S/. 26,400.00
S/. 15,840.00
S/. 9,504.00
S/. 4,256.00

Valor neto en
libros
S/. 110,000.00
S/. 90,000.00
S/. 70,000.00
S/. 50,000.00
S/. 30,000.00
S/. 10,000.00

Valor neto en
libros
S/. 110,000.00
S/. 66,000.00
S/. 39,600.00
S/. 23,760.00
S/. 14,256.00
S/. 10,000.00

Metodo DSD
Cuota de
Valor neto en
Depreciacin
libros
S/. 0.00
S/. 110,000.00
S/. 44,000.00
S/. 66,000.00
S/. 26,400.00
S/. 39,600.00
S/. 15,840.00
S/. 23,760.00
S/. 9,504.00
S/. 14,256.00

S/. 10,000.00

S/. 4,256.00

S/. 4,256.00

S/. 10,000.00

do los siguientes mtodos:

Determine el esquema de depreciaci

Costo
Vida util
Valor de rescate

S/. 50,000.00
8 aos
S/. 5,000.00

Periodo

1/N

0
1
2
3
4
5
6
7
8

0
0.125
0.125
0.125
0.125
0.125
0.125
0.125
0.125

0
0.25
0.25
0.25
0.25
0.25
0.25
0.25
0.25

Valor Neto
inicial

Cuota de
depreciacin

S/. 50,000
S/. 37,500
S/. 28,125
S/. 21,094
S/. 15,820
S/. 11,865
S/. 8,899
S/. 6,674

S/. 12,500
S/. 9,375
S/. 7,031
S/. 5,273
S/. 3,955
S/. 2,966
S/. 2,225
S/. 1,674

uema de depreciacin del doble saldo decreciente para un activo con los siguientes datos:
Costo del activo, I $50,000
Vida til, N 8 aos
Valor de rescate, S $5,000

Valor Neto en
Libros
S/. 50,000
S/. 37,500
S/. 28,125
S/. 21,094
S/. 15,820
S/. 11,865
S/. 8,899
S/. 6,674
S/. 5,000

S/. 5,000.00 S/. 1,674.19

entes datos:

Una compaa est tratando de decidir si le conviene conservar cierto elemento de un eq

contables y ste es el cuarto ao que posee el equipo. El elemento del equipo en cuesti
vida depreciable del equipo es de oc

Costo
Vida util
Valor residual

S/. 200,000.00
8 aos
S/. 0.00
Periodo

1/N

0
1
2
3
4
5
6
7
8

0
0.125
0.125
0.125
0.125
0.125
0.125
0.125
0.125

0
0.25
0.25
0.25
0.25
0.25
0.25
0.25
0.25

Valor Neto
Inicial
S/. 200,000.00
S/. 150,000.00
S/. 112,500.00
S/. 84,375.00
S/. 63,281.25
S/. 47,460.94
S/. 35,595.70
S/. 26,696.78

erto elemento de un equipo de construccin por un ao ms. La compaa est utilizando el mtodo DSD para fines
o del equipo en cuestin costaba $200,000 cuando era nuevo. Cul es la depreciacin en el ao 3? Suponga que la
ble del equipo es de ocho aos, con un valor de rescate de cero.

Depreciacin
Acumulada
S/. 50,000
S/. 37,500
S/. 28,125
S/. 21,094
S/. 15,820
S/. 11,865
S/. 8,899
S/. 6,674

Valor Neto en el
Libro
S/. 200,000
S/. 150,000
S/. 112,500
S/. 84,375
S/. 63,281
S/. 47,461
S/. 35,596
S/. 26,697
S/. 20,023

ando el mtodo DSD para fines

n en el ao 3? Suponga que la

Considere los sigu

Costo del
Vida
Valor d
Calcule las asignaciones anuales de depreciacin y los valores conta

Costo
S/. 45,000.00
Vida util
7 aos
Valor de rescate S/.
-

0
1
2
3
4
5
6
7

1/N

0
0.143
0.143
0.143
0.143
0.143
0.143
0.143

0
0.2857142857
0.2857142857
0.2857142857
0.2857142857
0.2857142857
0.2857142857
0.2857142857
Periodo
0
1
2
3
4
5
6
7

Valor Neto
Inicial

Cuota
Depreciacin

S/. 45,000
S/. 32,143
S/. 22,959
S/. 16,399
S/. 11,714
S/. 8,367
S/. 5,976

S/. 12,857.14
S/. 9,183.67
S/. 6,559.77
S/. 4,685.55
S/. 3,346.82
S/. 2,390.59
S/. 1,707.56

Cuota
Depreciacin

Valor Neto del

Libro
S/. 45,000.00
S/. 32,142.86
S/. 22,959.18
S/. 16,399.42
S/. 11,713.87
S/. 7,809.25
S/. 3,904.62
S/. 0.00

S/. 12,857.14
S/. 9,183.67
S/. 6,559.77
S/. 4,685.55
S/. 3,904.62
S/. 3,904.62
S/. 3,904.62

Considere los siguientes datos de un activo:

Costo del activo, I $45,000
Vida til, N 7 aos
Valor de rescate, S $0
y los valores contables resultantes usando el mtodo DSD y despus cambiando al mtodo LR.

Valor Neto
del Libro
S/. 45,000
S/. 32,143
S/. 22,959
S/. 16,399
S/. 11,714
S/. 8,367
S/. 5,976
S/. 4,269

0
7
6
5
4
3
2
1

S/. 5,357.14
S/. 4,591.84
S/. 4,099.85
S/. 3,904.62
S/. 3,904.62
S/. 3,904.62

S/. 12,857
S/. 9,184
S/. 6,560
S/. 4,686
S/. 3,347
S/. 2,391
S/. 1,708

Valor Neto del

Libro
S/. 45,000
S/. 32,143
S/. 22,959
S/. 16,399
S/. 11,714
S/. 7,809
S/. 3,905
S/. 0

iando al mtodo LR.

Se debe utilizar el mtodo del doble saldo decreciente para un activo con un costo de $90
Calcule las asignaciones anuales de depreciacin y los valores contables

Costo
Valor de resc
Vida util

90000
12000
6 aos

Periodo

1/N

0
1
2
3
4
5
6

0
0.166667
0.166667
0.166667
0.166667
0.166667
0.166667

0
0.33333
0.33333
0.33333
0.33333
0.33333
0.33333

Valor Neto
inicial
S/. 0
S/. 90,000
S/. 60,000
S/. 40,000
S/. 26,667
S/. 17,778
S/. 12,000
Periodo
0
1
2
3
4
5
6

ara un activo con un costo de $90,000, con un valor de rescate estimado de $12,000 y una vida til estimada de seis a
preciacin y los valores contables resultantes usando el mtodo DSD y despus cambiando al mtodo LR.

Cuota
Depreciacion
S/. 0
S/. 30,000
S/. 20,000
S/. 13,333
S/. 8,889
S/. 5,778
S/. 0

Valor Neto en
Libro
S/. 90,000
S/. 60,000
S/. 40,000
S/. 26,667
S/. 17,778
S/. 12,000
S/. 12,000

Cuota
Depreciacion
S/. 0
S/. 30,000
S/. 20,000
S/. 13,333
S/. 8,889
S/. 8,889
S/. 8,889

Valor Neto en
Libro
S/. 90,000
S/. 60,000
S/. 40,000
S/. 26,667
S/. 17,778
S/. 8,889
S/. 0

0
6
5
4
3
2
1

S/. 12,000
S/. 10,000
S/. 8,889
S/. 8,889
S/. 8,889

S/. 0
S/. 90,000
S/. 30,000 S/. 60,000
S/. 20,000 S/. 40,000
S/. 13,333 S/. 26,667
S/. 8,888.89 S/. 17,778
S/. 5,778
S/. 8,889
S/. 0
S/. 0

vida til estimada de seis aos.

o al mtodo LR.

Calcule el calendario de depreciacin

Cost

Valo
a) C
b) Cul es la cantidad de d
c) Cul es el valor co

Costo
Vida util
Valor de rescate

15000
5 aos
3000
Periodos

1/N

0
1
2
3
4
5

0
0.2
0.2
0.2
0.2
0.2

0
0.3
0.3
0.3
0.3
0.3

endario de depreciacin SD del 150% para un activo con los siguientes datos:
Costo del activo, I $15,000
Vida til, N 5 aos
Valor de rescate, S $3,000
a) Cul es el valor de (alfa)?
ul es la cantidad de depreciacin para el primer ao entero de uso?
c) Cul es el valor contable del activo a fines del cuarto ao?

Valor Neto
Inicial
S/. 0.00
S/. 15,000.00
S/. 10,500.00
S/. 7,350.00
S/. 5,145.00
S/. 3,601.50

Cuota
Depreciacin
S/. 0.00
S/. 4,500.00
S/. 3,150.00
S/. 2,205.00
S/. 1,543.50
S/. 601.50

Valor Neto de
Libro
S/. 15,000.00
S/. 10,500.00
S/. 7,350.00
S/. 5,145.00
S/. 3,601.50
S/. 3,000.00

Sanders LLC compr un nuevo equipo de empaquetado con una vida til es
de cinco aos. Calcule los gastos anuales de depreciacin a lo largo

b) mtodo del doble saldo decreciente. (Limite el gasto de depreciacin en e

Costo
Valor de Rescate
Vida util

30000
3000
5 aos

0
1
2
3
4
5

Cuota
Depreciacin
S/. 0
S/. 5,400
S/. 5,400
S/. 5,400
S/. 5,400
S/. 5,400

Periodo

1/N

0
1
2
3
4
5

0
0.2
0.2
0.2
0.2
0.2

0
0.4
0.4
0.4
0.4
0.4

Periodo

paquetado con una vida til estimada de cinco aos. El costo del equipo fue de $30,000 y el valor de
ales de depreciacin a lo largo de la vida de cinco aos del equipo con cada uno de los siguientes m
a) mtodo de lnea recta
e el gasto de depreciacin en el quinto ao a una cantidad que haga que el valor contable del equipo
valor de rescate estimado.)

Depreciacin
Acumulada
S/. 0
S/. 5,400
S/. 10,800
S/. 16,200
S/. 21,600
S/. 27,000

Valor Neto en
Libro
S/. 30,000
S/. 24,600
S/. 19,200
S/. 13,800
S/. 8,400
S/. 3,000

Valor Neto Inicial

Cuota
Depreciacin

S/. 30,000.00
S/. 18,000.00
S/. 10,800.00
S/. 6,480.00
S/. 3,888.00

S/. 12,000.00
S/. 7,200.00
S/. 4,320.00
S/. 2,592.00
S/. 888.00

Valor Neto en
Libro
S/. 30,000.00
S/. 18,000.00
S/. 10,800.00
S/. 6,480.00
S/. 3,888.00
S/. 3,000.00

30,000 y el valor de rescate se estim en $3,000 al trmino

de los siguientes mtodos de depreciacin contable:

contable del equipo a fines de ao sea igual a los $3,000 del

Usted adquiri una mquina moldeadora a un costo de $78,000. La mquin

a) la cantidad de deprecia
b) la cantidad de depreciacin para el t

Costo
vida util
valor rescate

78000
12
8000

Periodo
0
1
2
3
4
5
6
7
8
9
10
11
12

Cuota
depresiacion
0
S/. 5,833.33
S/. 5,833.33
S/. 5,833.33
S/. 5,833.33
S/. 5,833.33
S/. 5,833.33
S/. 5,833.33
S/. 5,833.33
S/. 5,833.33
S/. 5,833.33
S/. 5,833.33
S/. 5,833.33

Depresiacion
Acumulada
0
S/. 5,833.33
S/. 11,666.67
S/. 17,500.00
S/. 23,333.33
S/. 29,166.67
S/. 35,000.00
S/. 40,833.33
S/. 46,666.67
S/. 52,500.00
S/. 58,333.33
S/. 64,166.67
S/. 70,000.00

Periodo

1/N

0
1
2
3
4
5
6
7
8
9
10
11
12

0
0.083
0.083
0.083
0.083
0.083
0.083
0.083
0.083
0.083
0.083
0.083
0.083

0
0.167
0.167
0.167
0.167
0.167
0.167
0.167
0.167
0.167
0.167
0.167
0.167

to de $78,000. La mquina tiene una vida til estimada de 12 aos y un valor de rescate de $8,000.
a) la cantidad de depreciacin anual calculada por el mtodo de lnea recta
de depreciacin para el tercer ao, calculada por el mtodo del doble saldo decreciente

Valor Neto en
Libros
S/. 78,000.00
S/. 72,166.67
S/. 66,333.33
S/. 60,500.00
S/. 54,666.67
S/. 48,833.33
S/. 43,000.00
S/. 37,166.67
S/. 31,333.33
S/. 25,500.00
S/. 19,666.67
S/. 13,833.33
S/. 8,000.00

Valor Neto
Inicial
S/. 0
S/. 78,000
S/. 65,000
S/. 54,167
S/. 45,139
S/. 37,616
S/. 31,346
S/. 26,122
S/. 21,768
S/. 18,140
S/. 15,117
S/. 12,597
S/. 10,498

Cuota
Depresiacion
S/. 0
S/. 13,000
S/. 10,833
S/. 9,028
S/. 7,523
S/. 6,269
S/. 5,224
S/. 4,354
S/. 3,628
S/. 3,023
S/. 2,519
S/. 2,100
S/. 1,750

Valor Neto en
Libros
S/. 78,000
S/. 65,000
S/. 54,167
S/. 45,139
S/. 37,616
S/. 31,346
S/. 26,122
S/. 21,768
S/. 18,140
S/. 15,117
S/. 12,597
S/. 10,498
S/. 8,748

de rescate de $8,000. Determine lo siguiente:

ecreciente

Un camin para transportar carbn tiene un costo neto estimado de $85,0

Calcule la cantidad de depre

Costo
Valor de Rescate
Vida Util
Produccin Esperada
Depreciacin Total
Cuota de Depreciacin
por unidad
Ao
0
1
2
3
4
5

Produccin
Anual
0
55000
55000
55000
55000
55000

85000
5000
4.5454545455 aos
250000 millas
80000
0.32
Cuota
Depreciacin
0
0.32
0.32
0.32
0.32
0.32

Depreciacin
anual
S/. 0.00
S/. 17,600.00
S/. 17,600.00
S/. 17,600.00
S/. 17,600.00
S/. 17,600.00

un costo neto estimado de $85,000 y se espera que d servicio por 250,000 millas, lo que dar por r
Calcule la cantidad de depreciacin permisible para el uso del camin a las 55,000 millas.

Depreciacin
Acumulada
S/. 0.00
S/. 17,600.00
S/. 35,200.00
S/. 52,800.00
S/. 70,400.00
S/. 88,000.00

Valor Neto en el
Libro
S/. 85,000.00
S/. 67,400.00
S/. 49,800.00
S/. 32,200.00
S/. 14,600.00
-S/. 3,000.00

as, lo que dar por resultado un valor de rescate de $5,000.

55,000 millas.

Se espera que un generador que funciona con diesel, con un costo de

generador es de $8,000. En su primer ao de funcionamien

Costo
Vida til
Valor Rescate

60000
10 aos
8000

Poduccion esperada
deperaciacion total

50000
52000

Cuota de Depreciacion por unidad

Ao
0
1
2
3
4
5
6
7
8
9
10

Produccin
Anual
0
5000
5000
5000
5000
5000
5000
5000
5000
5000
5000

1.04
Cuota
Depreciacin
0
1.04
1.04
1.04
1.04
1.04
1.04
1.04
1.04
1.04
1.04


on diesel, con un costo de $60,000, tenga una vida til de operacin de 50,000 horas. El valor de re
rimer ao de funcionamiento, el generador oper durante 5,000 horas. Determine la depreciacin p

Depreciacin
anual
S/. 0.00
S/. 5,200.00
S/. 5,200.00
S/. 5,200.00
S/. 5,200.00
S/. 5,200.00
S/. 5,200.00
S/. 5,200.00
S/. 5,200.00
S/. 5,200.00
S/. 5,200.00

Depreciacin
Acumulada
S/. 0.00
S/. 5,200.00
S/. 10,400.00
S/. 15,600.00
S/. 20,800.00
S/. 26,000.00
S/. 31,200.00
S/. 36,400.00
S/. 41,600.00
S/. 46,800.00
S/. 52,000.00

Valor Neto en
el Libro
S/. 60,000.00
S/. 54,800.00
S/. 49,600.00
S/. 44,400.00
S/. 39,200.00
S/. 34,000.00
S/. 28,800.00
S/. 23,600.00
S/. 18,400.00
S/. 13,200.00
S/. 8,000.00

oras. El valor de rescate esperado de este

e la depreciacin para ese ao.

Ingot Land Company es propietaria de cuatro camiones que des

Determine la ca

Costo de compra
Valor de rescate
Vida til (millas)
Depreciacin acumulada al
inicio del ao
Millas recorridas durante el
ao
Vida util (aos)
Depreciacin total
Cuota de Depreciacin por
unidad

Ao
0
1
2
3
4
5
6
7
8

Ao

A
B
C
S/. 50,000.00
S/. 25,000.00
S/. 18,500.00
S/. 5,000.00
S/. 2,500.00
S/. 1,500.00
S/. 200,000.00 S/. 120,000.00 S/. 100,000.00
S/. 0.00

S/. 1,500.00

S/. 8,925.00

S/. 25,000.00

S/. 12,000.00

S/. 15,000.00

8
S/. 45,000.00
0.225

10 6.6666666667
S/. 22,500.00
S/. 17,000.00
0.1875

0.17

Produccin
Anual
0
S/. 25,000.00
S/. 25,000.00
S/. 25,000.00
S/. 25,000.00
S/. 25,000.00
S/. 25,000.00
S/. 25,000.00
S/. 25,000.00

Cuota
Depreciacin
0
0.225
0.225
0.225
0.225
0.225
0.225
0.225
0.225

Depreciacin
anual
S/. 0.00
S/. 5,625.00
S/. 5,625.00
S/. 5,625.00
S/. 5,625.00
S/. 5,625.00
S/. 5,625.00
S/. 5,625.00
S/. 5,625.00

Produccin
Anual

Cuota
Depreciacin

Depreciacin
anual

0
1
2
3
4
5
6
7
8
9
10

Ao
0
1
2
3
4
5
6
7

Ao
0
1
2
3
4
5
6
7
8
9
10

0
0.1875
0.1875
0.1875
0.1875
0.1875
0.1875
0.1875
0.1875
0.1875
0.1875

S/. 0.00
S/. 2,250.00
S/. 2,250.00
S/. 2,250.00
S/. 2,250.00
S/. 2,250.00
S/. 2,250.00
S/. 2,250.00
S/. 2,250.00
S/. 2,250.00
S/. 2,250.00

Produccin
Anual
0
S/. 15,000.00
S/. 15,000.00
S/. 15,000.00
S/. 15,000.00
S/. 15,000.00
S/. 15,000.00
S/. 15,000.00

Cuota
Depreciacin
0
0.17
0.17
0.17
0.17
0.17
0.17
0.17

Depreciacin
anual
S/. 0.00
S/. 2,550.00
S/. 2,550.00
S/. 2,550.00
S/. 2,550.00
S/. 2,550.00
S/. 2,550.00
S/. 2,550.00

Produccin
Anual
0
S/. 20,000.00
S/. 20,000.00
S/. 20,000.00
S/. 20,000.00
S/. 20,000.00
S/. 20,000.00
S/. 20,000.00
S/. 20,000.00
S/. 20,000.00
S/. 20,000.00

Cuota
Depreciacin
0
0.1605
0.1605
0.1605
0.1605
0.1605
0.1605
0.1605
0.1605
0.1605
0.1605

Depreciacin
anual
S/. 0.00
S/. 3,210.00
S/. 3,210.00
S/. 3,210.00
S/. 3,210.00
S/. 3,210.00
S/. 3,210.00
S/. 3,210.00
S/. 3,210.00
S/. 3,210.00
S/. 3,210.00

S/.
S/.
S/.
S/.
S/.
S/.
S/.
S/.
S/.
S/.

0
12,000.00
12,000.00
12,000.00
12,000.00
12,000.00
12,000.00
12,000.00
12,000.00
12,000.00
12,000.00

o camiones que destina principalmente a su negocio de vertederos. El historial contable de la compaa indica l
Determine la cantidad de depreciacin de cada camin durante el ao.

D
S/. 35,600.00
S/. 3,500.00
S/. 200,000.00
S/. 24,075.00
S/. 20,000.00
10
S/. 32,100.00
0.1605

Depreciacin
Acumulada
S/. 0.00
S/. 5,625.00
S/. 11,250.00
S/. 16,875.00
S/. 22,500.00
S/. 28,125.00
S/. 33,750.00
S/. 39,375.00
S/. 45,000.00

Valor Neto en
el Libro
S/. 50,000.00
S/. 44,375.00
S/. 38,750.00
S/. 33,125.00
S/. 27,500.00
S/. 21,875.00
S/. 16,250.00
S/. 10,625.00
S/. 5,000.00

Depreciacin
Acumulada

Valor Neto en
el Libro

S/. 0.00
S/. 2,250.00
S/. 4,500.00
S/. 6,750.00
S/. 9,000.00
S/. 11,250.00
S/. 13,500.00
S/. 15,750.00
S/. 18,000.00
S/. 20,250.00
S/. 22,500.00

S/. 25,000.00
S/. 22,750.00
S/. 20,500.00
S/. 18,250.00
S/. 16,000.00
S/. 13,750.00
S/. 11,500.00
S/. 9,250.00
S/. 7,000.00
S/. 4,750.00
S/. 2,500.00

Depreciacin
Acumulada
S/. 0.00
S/. 2,550.00
S/. 5,100.00
S/. 7,650.00
S/. 10,200.00
S/. 12,750.00
S/. 15,300.00
S/. 17,850.00

Valor Neto en
el Libro
S/. 18,500.00
S/. 15,950.00
S/. 13,400.00
S/. 10,850.00
S/. 8,300.00
S/. 5,750.00
S/. 3,200.00
S/. 650.00

Depreciacin
Acumulada
S/. 0.00
S/. 3,210.00
S/. 6,420.00
S/. 9,630.00
S/. 12,840.00
S/. 16,050.00
S/. 19,260.00
S/. 22,470.00
S/. 25,680.00
S/. 28,890.00
S/. 32,100.00

Valor Neto en
el Libro
S/. 35,600.00
S/. 32,390.00
S/. 29,180.00
S/. 25,970.00
S/. 22,760.00
S/. 19,550.00
S/. 16,340.00
S/. 13,130.00
S/. 9,920.00
S/. 6,710.00
S/. 3,500.00

e de la compaa indica lo siguiente:

El camin se depreci por el mtodo de unidades de produccin. El uso de

respec
a) Calcule la depreciacin contable pa
b) Si el torno va a depreciarse al inicio de su vida por el mtodo DSD y des
ocurrir

Costo
Vida util
Valor de rescate

0
1
2
3
4
5
6
7
8
9
10
11
12

1/N

Valor Neto Inicial

0
0.083
0.083
0.083
0.083
0.083
0.083
0.083
0.083
0.083
0.083
0.083
0.083

0
0.167
0.167
0.167
0.167
0.167
0.167
0.167
0.167
0.167
0.167
0.167
0.167

S/. 0.00
S/. 45,000.00
S/. 37,500.00
S/. 31,250.00
S/. 26,041.67
S/. 21,701.39
S/. 18,084.49
S/. 15,070.41
S/. 12,558.67
S/. 10,465.56
S/. 8,721.30
S/. 7,267.75
S/. 6,056.46

DSD
Cuota
Valor Neto de
Depreciacin
Libro
S/. 0.00
S/. 45,000.00
S/. 7,500.00
S/. 37,500.00
S/. 6,250.00
S/. 31,250.00
S/. 5,208.33
S/. 26,041.67
S/. 4,340.28
S/. 21,701.39
S/. 3,616.90
S/. 18,084.49
S/. 3,014.08
S/. 15,070.41
S/. 2,511.73
S/. 12,558.67
S/. 2,093.11
S/. 10,465.56
S/. 1,744.26
S/. 8,721.30
S/. 1,453.55
S/. 7,267.75
S/. 1,211.29
S/. 6,056.46
S/. 1,009.41
S/. 5,047.05
Costo
Valor de rescate
Vida contable

Periodo
0
1
2

Costo
Vida util
Valor de rescate
Periodo
0
1
2
3
4
5
6
7
8

25000
2000
5 aos
200000 millas

Produccion
anual
0
22000
25000

800000
50
100000
Cuota de
Depreciacin
0
S/. 14,000.00
S/. 14,000.00
S/. 14,000.00
S/. 14,000.00
S/. 14,000.00
S/. 14,000.00
S/. 14,000.00
S/. 14,000.00

Cuota de
Asignacin de
Depreciacin
0
0.115
0.115

Depreciacin
Anual
S/. 0.00
S/. 2,530.00
S/. 2,875.00

aos

Depreciacin
acumulada
0
S/. 14,000.00
S/. 28,000.00
S/. 42,000.00
S/. 56,000.00
S/. 70,000.00
S/. 84,000.00
S/. 98,000.00
S/. 112,000.00

Valor Neto en
Libros
S/. 800,000.00
S/. 786,000.00
S/. 772,000.00
S/. 758,000.00
S/. 744,000.00
S/. 730,000.00
S/. 716,000.00
S/. 702,000.00
S/. 688,000.00

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

S/.
S/.
S/.
S/.
S/.
S/.
S/.
S/.
S/.
S/.
S/.
S/.
S/.
S/.
S/.
S/.
S/.
S/.
S/.
S/.
S/.
S/.
S/.
S/.
S/.
S/.
S/.
S/.
S/.
S/.
S/.
S/.
S/.
S/.
S/.
S/.
S/.
S/.
S/.
S/.
S/.
S/.

14,000.00
14,000.00
14,000.00
14,000.00
14,000.00
14,000.00
14,000.00
14,000.00
14,000.00
14,000.00
14,000.00
14,000.00
14,000.00
14,000.00
14,000.00
14,000.00
14,000.00
14,000.00
14,000.00
14,000.00
14,000.00
14,000.00
14,000.00
14,000.00
14,000.00
14,000.00
14,000.00
14,000.00
14,000.00
14,000.00
14,000.00
14,000.00
14,000.00
14,000.00
14,000.00
14,000.00
14,000.00
14,000.00
14,000.00
14,000.00
14,000.00
14,000.00

S/.
S/.
S/.
S/.
S/.
S/.
S/.
S/.
S/.
S/.
S/.
S/.
S/.
S/.
S/.
S/.
S/.
S/.
S/.
S/.
S/.
S/.
S/.
S/.
S/.
S/.
S/.
S/.
S/.
S/.
S/.
S/.
S/.
S/.
S/.
S/.
S/.
S/.
S/.
S/.
S/.
S/.

126,000.00
140,000.00
154,000.00
168,000.00
182,000.00
196,000.00
210,000.00
224,000.00
238,000.00
252,000.00
266,000.00
280,000.00
294,000.00
308,000.00
322,000.00
336,000.00
350,000.00
364,000.00
378,000.00
392,000.00
406,000.00
420,000.00
434,000.00
448,000.00
462,000.00
476,000.00
490,000.00
504,000.00
518,000.00
532,000.00
546,000.00
560,000.00
574,000.00
588,000.00
602,000.00
616,000.00
630,000.00
644,000.00
658,000.00
672,000.00
686,000.00
700,000.00

S/.
S/.
S/.
S/.
S/.
S/.
S/.
S/.
S/.
S/.
S/.
S/.
S/.
S/.
S/.
S/.
S/.
S/.
S/.
S/.
S/.
S/.
S/.
S/.
S/.
S/.
S/.
S/.
S/.
S/.
S/.
S/.
S/.
S/.
S/.
S/.
S/.
S/.
S/.
S/.
S/.
S/.

674,000.00
660,000.00
646,000.00
632,000.00
618,000.00
604,000.00
590,000.00
576,000.00
562,000.00
548,000.00
534,000.00
520,000.00
506,000.00
492,000.00
478,000.00
464,000.00
450,000.00
436,000.00
422,000.00
408,000.00
394,000.00
380,000.00
366,000.00
352,000.00
338,000.00
324,000.00
310,000.00
296,000.00
282,000.00
268,000.00
254,000.00
240,000.00
226,000.00
212,000.00
198,000.00
184,000.00
170,000.00
156,000.00
142,000.00
128,000.00
114,000.00
100,000.00

de produccin. El uso del camin fue de 22,000 millas y 25,000 millas durante los primeros dos ao
respectivamente.
depreciacin contable para cada activo en los dos primeros aos.
por el mtodo DSD y despus por un cambio al mtodo LR durante el resto de su vida, cundo debe
ocurrir el cambio?

45000
12 aos
3000
Cuota
Depreciacin

Valor Neto de
Libro

Cuota
Depreciacin

S/. 0.00
S/. 7,500.00
S/. 6,250.00
S/. 5,208.33
S/. 4,340.28
S/. 3,616.90
S/. 3,014.08
S/. 2,511.73
S/. 2,093.11
S/. 1,744.26
S/. 1,453.55
S/. 1,211.29
S/. 1,009.41

S/. 45,000.00 0
S/. 0.00
S/. 37,500.00 12
S/. 7,500.00
S/. 31,250.00 11 S/. 3,409.09 S/. 6,250.00
S/. 26,041.67 10 S/. 3,125.00 S/. 5,208.33
S/. 21,701.39 9 S/. 2,893.52 S/. 4,340.28
S/. 18,084.49 8 S/. 2,712.67 S/. 3,616.90
S/. 15,070.41 7 S/. 2,583.50 S/. 3,014.08
S/. 12,558.67 6 S/. 2,511.73 S/. 2,511.73
S/. 10,465.56 5 S/. 2,511.73 S/. 2,093.11
S/. 8,721.30 4
### S/. 1,866.39
S/. 7,267.75 3 S/. 2,511.73 S/. 1,866.39
S/. 6,056.46 2 S/. 2,511.73 S/. 1,866.39
S/. 5,047.05 1 S/. 2,511.73 S/. 1,866.39

Valor Neto de
Libro
S/. 45,000
S/. 37,500
S/. 31,250
S/. 26,042
S/. 21,701
S/. 18,084
S/. 15,070
S/. 12,559
S/. 10,466
S/. 8,599
S/. 6,733
S/. 4,866
S/. 3,000

LINEA RECTA
Cuota
Valor Neto de
Depreciacin
Libro
S/. 0.00
S/. 45,000.00
S/. 7,500.00
S/. 37,500.00
S/. 6,250.00
S/. 31,250.00
S/. 5,208.33
S/. 26,041.67
S/. 4,340.28
S/. 21,701.39
S/. 3,616.90
S/. 18,084.49
S/. 3,014.08
S/. 15,070.41
S/. 2,511.73
S/. 12,558.67
S/. 2,093.11
S/. 10,465.56
S/. 1,866.39
S/. 8,599.17
S/. 1,866.39
S/. 6,732.78
S/. 1,866.39
S/. 4,866.39
S/. 1,866.39
S/. 3,000.00

Depreciacin
Acumulada
S/. 0.00
S/. 2,530.00
S/. 5,405.00

Valor Neto en
el Libro
S/. 25,000.00
S/. 22,470.00
S/. 19,595.00

urante los primeros dos aos,

to de su vida, cundo debera

El 1 de marzo de 2007, Davis Machine Works compr una mquina de est

de rescate de $12,000, una produccin de 250,000 unidades y un nme
durante 2,450 horas para producir 23,450 unidades. A partir de la inform
de lo

b) un
cd) doble saldo decreciente (s

Costo
Vida til
Valor rescate
Unidades de produccion

135000
10 aos
12000
250000

Depreciacion total
unidades por ao
Costo por unidad

123000
23450
0.492

Depreciacin
anual
S/. 0.00
S/. 12,300.00
S/. 12,300.00
S/. 12,300.00
S/. 12,300.00
S/. 12,300.00
S/. 12,300.00
S/. 12,300.00
S/. 12,300.00
S/. 12,300.00
S/. 12,300.00

Depreciacin
Acumulada
S/. 0.00
S/. 12,300.00
S/. 24,600.00
S/. 36,900.00
S/. 49,200.00
S/. 61,500.00
S/. 73,800.00
S/. 86,100.00
S/. 98,400.00
S/. 110,700.00
S/. 123,000.00

Ao

Produccin
Anual

Cuota
Depreciacin

0
1
2
3
4

0
23450
23450
23450
23450

0
0.492
0.492
0.492
0.492

Periodo
0
1
2
3
4
5
6
7
8
9
10

5
6
7
8
9
10

23450
23450
23450
23450
23450
23450

0.492
0.492
0.492
0.492
0.492
0.492

Periodo

1/N

0
1
2
3
4
5
6
7
8
9
10

0
0.1
0.1
0.1
0.1
0.1
0.1
0.1
0.1
0.1
0.1

0
0.2
0.2
0.2
0.2
0.2
0.2
0.2
0.2
0.2
0.2

 una mquina de estampado por $135,000. Se espera que la mquina tenga una vida til de 10 ao
unidades y un nmero de horas de trabajo de 30,000. Durante 2007, Davis utiliz la mquina de es
A partir de la informacin dada, calcule el gasto de depreciacin contable para 2007 de acuerdo co
de los siguientes mtodos:
a) lnea recta
b) unidades de produccin
saldo decreciente (sin conversin a la depreciacin en lnea recta)

0.492

Valor Neto en el
Libro
S/. 135,000.00
S/. 122,700.00
S/. 110,400.00
S/. 98,100.00
S/. 85,800.00
S/. 73,500.00
S/. 61,200.00
S/. 48,900.00
S/. 36,600.00
S/. 24,300.00
S/. 12,000.00

Depreciacin
anual

Depreciacin
Acumulada

Valor Neto en el
Libro

S/. 0
S/. 11,537
S/. 11,537
S/. 11,537
S/. 11,537

S/. 0
S/. 11,537
S/. 23,075
S/. 34,612
S/. 46,150

S/. 135,000
S/. 123,463
S/. 100,388
S/. 65,776
S/. 19,626

S/.
S/.
S/.
S/.
S/.
S/.

11,537
11,537
11,537
11,537
11,537
11,537

S/. 57,687
S/. 69,224
S/. 80,762
S/. 92,299
S/. 103,837
S/. 115,374

-S/. 38,061
-S/. 107,285
-S/. 188,047
-S/. 280,346
-S/. 384,183
-S/. 499,557

Valor Neto
Inicial

Cuota
Depresiacion

Valor Neto en
Libros

S/. 0
S/. 135,000
S/. 108,000
S/. 86,400
S/. 69,120
S/. 55,296
S/. 44,237
S/. 35,389
S/. 28,312
S/. 22,649
S/. 18,119

S/. 0
S/. 27,000
S/. 21,600
S/. 17,280
S/. 13,824
S/. 11,059
S/. 8,847
S/. 7,078
S/. 5,662
S/. 4,530
S/. 3,624

S/. 135,000
S/. 108,000
S/. 86,400
S/. 69,120
S/. 55,296
S/. 44,237
S/. 35,389
S/. 28,312
S/. 22,649
S/. 18,119
S/. 14,496

a vida til de 10 aos, un valor

z la mquina de estampado
2007 de acuerdo con cada uno