DEPRECIACIÓN POR EL METODO DE LINEA RECTA

EJERCICIO 1

Costo S/. 500,000.00

Valor Residual S/. 50,000.00
Vida 8 años

Saldos en los Depreciacion

Cargo anual a Valor neto en los
Años libros al inicio acumulada
Depreciación libros (saldo)
del año (Reserva)

0 0 0 0 S/. 500,000.00
1 S/. 500,000.00 S/. 56,250.00 S/. 56,250.00 S/. 443,750.00
2 S/. 443,750.00 S/. 56,250.00 S/. 112,500.00 S/. 387,500.00
3 S/. 387,500.00 S/. 56,250.00 S/. 168,750.00 S/. 331,250.00
4 S/. 331,250.00 S/. 56,250.00 S/. 225,000.00 S/. 275,000.00
5 S/. 275,000.00 S/. 56,250.00 S/. 281,250.00 S/. 218,750.00
6 S/. 218,750.00 S/. 56,250.00 S/. 337,500.00 S/. 162,500.00
7 S/. 162,500.00 S/. 56,250.00 S/. 393,750.00 S/. 106,250.00
8 S/. 106,250.00 S/. 56,250.00 S/. 450,000.00 S/. 50,000.00

EJERCICIO 2

Costo S/. 700,000.00

Valor Residual S/. 306,250.00
Vida 7 años

Saldos en los Depreciacion

Cargo anual a Valor neto en los
Años libros al inicio acumulada
Depreciación libros (saldo)
del año (Reserva)
0 0 0 0 S/. 700,000.00

1 S/. 700,000.00 S/. 56,250.00 S/. 56,250.00 S/. 643,750.00

2 S/. 643,750.00 S/. 56,250.00 S/. 112,500.00 S/. 587,500.00
3 S/. 587,500.00 S/. 56,250.00 S/. 168,750.00 S/. 531,250.00
4 S/. 531,250.00 S/. 56,250.00 S/. 225,000.00 S/. 475,000.00
5 S/. 475,000.00 S/. 56,250.00 S/. 281,250.00 S/. 418,750.00
6 S/. 418,750.00 S/. 56,250.00 S/. 337,500.00 S/. 362,500.00
7 S/. 362,500.00 S/. 56,250.00 S/. 393,750.00 S/. 306,250.00

EJERCICIO 3

Costo S/. 68,500.00

Valor Residual S/. 50,000.00
Vida 11 años

Saldos en los Depreciacion

Cargo anual a Valor neto en los
Años libros al inicio acumulada
Depreciación libros (saldo)
del año (Reserva)
0 0 0 0 S/. 68,500.00
1 S/. 68,500.00 S/. 1,681.82 S/. 1,681.82 S/. 66,818.18
2 S/. 66,818.18 S/. 1,681.82 S/. 3,363.64 S/. 63,454.55
3 S/. 63,454.55 S/. 1,681.82 S/. 5,045.45 S/. 58,409.09
4 S/. 58,409.09 S/. 1,681.82 S/. 6,727.27 S/. 51,681.82
5 S/. 51,681.82 S/. 1,681.82 S/. 8,409.09 S/. 43,272.73
6 S/. 43,272.73 S/. 1,681.82 S/. 10,090.91 S/. 33,181.82
7 S/. 33,181.82 S/. 1,681.82 S/. 11,772.73 S/. 21,409.09
8 S/. 21,409.09 S/. 1,681.82 S/. 13,454.55 S/. 7,954.55
9 S/. 7,954.55 S/. 1,681.82 S/. 15,136.36 -S/. 7,181.82
10 -S/. 7,181.82 S/. 1,681.82 S/. 16,818.18 -S/. 24,000.00
11 -S/. 24,000.00 S/. 1,681.82 S/. 18,500.00 -S/. 42,500.00
LOS ROSALES SAC
 DOBLE SALDO DE DEPRECIACION
EJERCICIO 1

Costo S/. 7,000.00

Valor Residual S/. 1,000.00
Vida 5 años
Factor 40.00%

Saldos en los Depreciacion

Cargo anual a Valor neto en los libros
Años libros al inicio acumulada
Depreciación (saldo)
del año (Reserva)
0 0 0 0 S/. 7,000.00
1 S/. 7,000.00 S/. 2,800.00 S/. 2,800.00 S/. 4,200.00
2 S/. 4,200.00 S/. 1,680.00 S/. 4,480.00 -S/. 280.00
3 -S/. 280.00 S/. 1,008.00 S/. 5,488.00 -S/. 5,768.00
4 -S/. 5,768.00 S/. 512.00 S/. 6,000.00 -S/. 11,768.00
5 -S/. 11,768.00 S/. 0.00 S/. 6,000.00 -S/. 17,768.00

EJERCICIO 2

Costo S/. 6,400.00

Valor Residual S/. 18,000.00
Vida 3 años
Factor 40.00%

Saldos en los Depreciacion

Cargo anual a Valor neto en los libros
Años libros al inicio acumulada
Depreciación (saldo)
del año (Reserva)
0 0 0 0 S/. 6,400.00
1 S/. 6,400.00 S/. 2,800.00 S/. 2,800.00 S/. 3,600.00
2 S/. 3,600.00 S/. 1,680.00 S/. 4,480.00 -S/. 880.00
3 -S/. 880.00 S/. 1,008.00 S/. 5,488.00 -S/. 6,368.00

EJERCICIO 3

Costo S/. 5,800.00

Valor Residual S/. 5,000.00
Vida 7 años
Factor 35.00%

Saldos en los Depreciacion

Cargo anual a Valor neto en los libros
Años libros al inicio acumulada
Depreciación (saldo)
del año (Reserva)
0 0 0 0 S/. 5,800.00
1 S/. 5,800.00 S/. 2,800.00 S/. 2,800.00 S/. 3,000.00
2 S/. 3,000.00 S/. 1,680.00 S/. 4,480.00 -S/. 1,480.00
3 -S/. 1,480.00 S/. 1,008.00 S/. 5,488.00 -S/. 6,968.00
4 -S/. 6,968.00 S/. 512.00 S/. 6,000.00 -S/. 12,968.00
5 -S/. 12,968.00 S/. 0.00 S/. 6,000.00 -S/. 18,968.00
6 -S/. 18,968.00 S/. 0.00 S/. 6,000.00 -S/. 24,968.00
7 -S/. 24,968.00 S/. 0.00 S/. 6,000.00 -S/. 30,968.00
 METODO DE ANUALIDADES
EJERCICIO Nº 1:
VALOR INICIAL $60,000.00
VALOR RESIDUAL $6,000.00
VIDA ÚTIL 10
PERIODO 3
AMORTIZACIÓN $7,854.55

MONTO TOTAL VALOR RESIDUAL VIDA UTIL NUMERO DE PERIODO

60000.00 6000.00 10 1
60000.00 6000.00 10 2
60000.00 6000.00 10 3
60000.00 6000.00 10 4
60000.00 6000.00 10 5
60000.00 6000.00 10 6
60000.00 6000.00 10 7
60000.00 6000.00 10 8
60000.00 6000.00 10 9
60000.00 6000.00 10 10

EJERCICIO Nº2:
VALOR INICIAL $65,000.00
VALOR RESIDUAL $6,500.00
VIDA ÚTIL 15
PERIODO 4
AMORTIZACIÓN $5,850.00

MONTO TOTAL VALOR RESIDUAL VIDA UTIL NUMERO DE PERIODO

65000.00 6500.00 15 1
65000.00 6500.00 15 2
65000.00 6500.00 15 3
65000.00 6500.00 15 4
65000.00 6500.00 15 5
65000.00 6500.00 15 6
65000.00 6500.00 15 7
65000.00 6500.00 15 8
65000.00 6500.00 15 9
65000.00 6500.00 15 10
65000.00 6500.00 15 11
65000.00 6500.00 15 12
65000.00 6500.00 15 13
65000.00 6500.00 15 14
65000.00 6500.00 15 15
EJERCICIO Nº3:
VALOR INICIAL $50,000.00
VALOR RESIDUAL $5,000.00
VIDA ÚTIL 10
PERIODO 2
AMORTIZACIÓN $7,363.64

MONTO TOTAL VALOR RESIDUAL VIDA UTIL NUMERO DE PERIODO

50000.00 5000.00 10 1
50000.00 5000.00 10 2
50000.00 5000.00 10 3
50000.00 5000.00 10 4
50000.00 5000.00 10 5
50000.00 5000.00 10 6
50000.00 5000.00 10 7
50000.00 5000.00 10 8
50000.00 5000.00 10 9
50000.00 5000.00 10 10
S

IMPORTE ANUAL
$9,818.18
$8,836.36
$7,854.55
$6,872.73
$5,890.91
$4,909.09
$3,927.27
$2,945.45
$1,963.64
$981.82
$54,000.00

IMPORTE ANUAL
$7,312.50
$6,825.00
$6,337.50
$5,850.00
$5,362.50
$4,875.00
$4,387.50
$3,900.00
$3,412.50
$2,925.00
$2,437.50
$1,950.00
$1,462.50
$975.00
$487.50
 $58,500.00

IMPORTE ANUAL
$8,181.82
$7,363.64
$6,545.45
$5,727.27
$4,909.09
$4,090.91
$3,272.73
$2,454.55
$1,636.36
$818.18
$45,000.00