Adiciones que no incrementan la vida útil de un activo fijo con depreciación lineal

1
Vida Útil 24 Lineal
Tasa de 
Periodo Costo Adiciones Depreciación Deprec. Acum. Valor Neto
Depreciación Cálculo de las tasas de depreciación ponderada
0                     50.000.000          50.000.000 Primera adición
1                     50.000.000 0,041666667                2.083.333                            2.083.333          47.916.667 Vida Útil Costo Tasa Deprec Depreciación Tasa ponderada
2                     50.000.000 0,041666667                2.083.333                            4.166.667          45.833.333 Principal 24          50.000.000       0,0416667        2.083.333       0,027777778
3                     50.000.000 0,041666667                2.083.333                            6.250.000          43.750.000 Adición 17          25.000.000       0,0588235        1.470.588       0,019607843
4                     50.000.000 0,041666667                2.083.333                            8.333.333          41.666.667 Total        75.000.000      0,047385621
5                     50.000.000 0,041666667                2.083.333                          10.416.667          39.583.333
6                     50.000.000 0,041666667                2.083.333                          12.500.000          37.500.000 Segunda adición
7                     50.000.000 0,041666667                2.083.333                          14.583.333          35.416.667 Vida Útil Costo Tasa Deprec Depreciación Tasa ponderada
8                     75.000.000           25.000.000       0,0473856                3.553.922                          18.137.255          56.862.745 Acumulado          75.000.000       0,0473856        3.553.922       0,041810842
9                     75.000.000 0,047385621                3.553.922                          21.691.176          53.308.824 Adición 8          10.000.000       0,1250000        1.250.000       0,014705882
10                     75.000.000 0,047385621                3.553.922                          25.245.098          49.754.902 Total        85.000.000      0,056516724
11                     75.000.000 0,047385621                3.553.922                          28.799.020          46.200.980
12                     75.000.000 0,047385621                3.553.922                          32.352.941          42.647.059
13                     75.000.000 0,047385621                3.553.922                          35.906.863          39.093.137 Valor Neto
14                     75.000.000 0,047385621                3.553.922                          39.460.784          35.539.216
 60.000.000
15                     75.000.000 0,047385621                3.553.922                          43.014.706          31.985.294
16                     75.000.000 0,047385621                3.553.922                          46.568.627          28.431.373  50.000.000
17                     85.000.000           10.000.000       0,0565167                4.803.922                          51.372.549          33.627.451  40.000.000
18                     85.000.000 0,056516724                4.803.922                          56.176.471          28.823.529
 30.000.000
19                     85.000.000 0,056516724                4.803.922                          60.980.392          24.019.608
20                     85.000.000 0,056516724                4.803.922                          65.784.314          19.215.686  20.000.000
21                     85.000.000 0,056516724                4.803.922                          70.588.235          14.411.765  10.000.000
22                     85.000.000 0,056516724                4.803.922                          75.392.157            9.607.843
 ‐
23                     85.000.000 0,056516724                4.803.922                          80.196.078            4.803.922
0 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 21 22 23 24
24                     85.000.000 0,056516724               4.803.922                          85.000.000                        ‐
Adiciones que no incrementan la vida útil de un activo fijo con depreciación decreciente
Vida Útil 24
% Salvamento 1% Saldos decrecientes
Valor de  Tasa de  Importe  /
Periodo Costo Adiciones Depreciación Deprec. Acum. Valor Neto 1
salvamento depreciación Depreciable Tasa de depreciación modificada
0                     50.000.000           500.000         50.000.000
1                      50.000.000           500.000 0,174595815              50.000.000           8.729.791            8.729.791         41.270.209
2                      50.000.000           500.000 0,174595815              41.270.209           7.205.606          15.935.397         34.064.603 1
∗
3                      50.000.000           500.000 0,174595815              34.064.603           5.947.537          21.882.934         28.117.066 1
4                      50.000.000           500.000 0,174595815              28.117.066           4.909.122          26.792.056         23.207.944
5                      50.000.000           500.000 0,174595815              23.207.944           4.052.010          30.844.066         19.155.934
1
6                      50.000.000           500.000 0,174595815              19.155.934           3.344.546          34.188.612         15.811.388
7                      50.000.000           500.000 0,174595815              15.811.388           2.760.602          36.949.214         13.050.786
8                      75.000.000     25.000.000           750.000          0,20624204              38.050.786           7.847.672          44.796.886         30.203.114
9                      75.000.000           750.000 0,206242036              30.203.114           6.229.152          51.026.037         23.973.963 1 1
10                      75.000.000           750.000 0,206242036              23.973.963           4.944.439          55.970.476         19.029.524
11                      75.000.000           750.000 0,206242036              19.029.524           3.924.688          59.895.164         15.104.836
12                      75.000.000           750.000 0,206242036              15.104.836           3.115.252          63.010.416         11.989.584
Valor Neto
13                      75.000.000           750.000 0,206242036              11.989.584           2.472.756          65.483.172           9.516.828  60.000.000
14                      75.000.000           750.000 0,206242036                9.516.828           1.962.770          67.445.942           7.554.058
 50.000.000
15                      75.000.000           750.000 0,206242036                7.554.058           1.557.964          69.003.906           5.996.094
16                      75.000.000           750.000 0,206242036                5.996.094           1.236.647          70.240.553           4.759.447  40.000.000
17                      85.000.000     10.000.000           850.000          0,30008773              14.759.447           4.429.129          74.669.682         10.330.318
18                      85.000.000           850.000 0,300087733              10.330.318           3.100.002          77.769.684           7.230.316  30.000.000
19                      85.000.000           850.000 0,300087733                7.230.316           2.169.729          79.939.413           5.060.587
 20.000.000
20                      85.000.000           850.000 0,300087733                5.060.587           1.518.620          81.458.033           3.541.967
21                      85.000.000           850.000 0,300087733                3.541.967           1.062.901          82.520.934           2.479.066  10.000.000
22                      85.000.000           850.000 0,300087733                2.479.066              743.937          83.264.871           1.735.129
23                      85.000.000           850.000 0,300087733                1.735.129              520.691          83.785.562           1.214.438  ‐
24                     85.000.000           850.000 0,300087733                1.214.438              364.438          84.150.000              850.000 0 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 21 22 23 24