TABLA DE DEPRECIACION

METODO: LINEA RECTA

FINAL VALOR DE VALOR DE DEPRECIACION DEPRECIACION

(C-S) FACTOR
AÑO COSTO SALVAMENTO MENSUAL ANUAL

0
1 100,000.00 10,000.00 90,000.00 1/10 750.00 9,000.00
2 100,000.00 10,000.00 90,000.00 1/10 750.00 9,000.00
3 100,000.00 10,000.00 90,000.00 1/10 750.00 9,000.00
4 100,000.00 10,000.00 90,000.00 1/10 750.00 9,000.00
5 100,000.00 10,000.00 90,000.00 1/10 750.00 9,000.00
6 100,000.00 10,000.00 90,000.00 1/10 750.00 9,000.00
7 100,000.00 10,000.00 90,000.00 1/10 750.00 9,000.00
8 100,000.00 10,000.00 90,000.00 1/10 750.00 9,000.00
9 100,000.00 10,000.00 90,000.00 1/10 750.00 9,000.00
10 100,000.00 10,000.00 90,000.00 1/10 750.00 9,000.00
DEPRECIACION VALOR
ACUMULADA CONTABLE

100,000.00 C= Valor de Costo

9,000.00 91,000.00 S= Valor de salvamento
18,000.00 82,000.00 V=Valor contable
27,000.00 73,000.00 D=Cuota de depreciacion periodica (generalmente anual9
36,000.00 64,000.00 Da= Depreciacion acumulada
45,000.00 55,000.00 n=Numero de periodos de vida estimada (generalmente periodos anuales)
54,000.00 46,000.00 m=Un determinado periodo
63,000.00 37,000.00 R=Tanto por uno sobre el valor contble
72,000.00 28,000.00
81,000.00 19,000.00 D= C-S
90,000.00 10,000.00 n
mente periodos anuales)
 TABLA DE DEPRECIACION
METODO: DECRECIENTE (SUMA DE DIGITOS O FACTOR VARIABLE SOBRE CANTIDAD FIJA)

CANTIDAD CANTIDAD
FINAL VALOR DE VALOR DE CANTIDAD
FACTOR MENSUAL ANUAL
AÑO COSTO SALVAMENTO FIJA (C-S)
DEPRECIADA DEPRECIADA
0
1 100,000.00 10,000.00 90,000.00 10/55 1,363.64 16,363.64
2 100,000.00 10,000.00 90,000.00 9/55 1,227.27 14,727.27
3 100,000.00 10,000.00 90,000.00 8/55 1,090.91 13,090.91
4 100,000.00 10,000.00 90,000.00 7/55 954.55 11,454.55
5 100,000.00 10,000.00 90,000.00 6/55 818.18 9,818.18
6 100,000.00 10,000.00 90,000.00 5/55 681.82 8,181.82
7 100,000.00 10,000.00 90,000.00 4/55 545.45 6,545.45
8 100,000.00 10,000.00 90,000.00 3/55 409.09 4,909.09
9 100,000.00 10,000.00 90,000.00 2/55 272.73 3,272.73
10 100,000.00 10,000.00 90,000.00 1/55 136.36 1,636.36

55
SOBRE CANTIDAD FIJA)

VALOR
DEPRECIACION
CONTABLE FINAL
ACUMULADA
PERIODO
100,000.00 Dm= (C-S) 2(n-m+1)
16,363.64 83,636.36 (1+n)n
31,090.91 68,909.09
44,181.82 55,818.18
55,636.36 44,363.64
65,454.55 34,545.45
73,636.36 26,363.64
80,181.82 19,818.18
85,090.91 14,909.09
88,363.64 11,636.36
90,000.00 10,000.00
 TABLA DE DEPRECIACION
METODO: DECRECIENTE (FACTOR O TASA CONSTANTE SOBRE CANTIDAD VARIABLE)

CANTIDAD CANTIDAD
FINAL VALOR DE VALOR DE CANTIDAD A FACTOR
MENSUAL ANUAL
AÑO COSTO SALVAMENTO DEPRECIAR (TASA)
DEPRECIADA DEPRECIADA
0
1 100,000.00 10,000.00 100,000.00 20.567% 1,713.92 20,567.00
2 100,000.00 10,000.00 79,433.00 20.567% 1,361.42 16,336.99
3 100,000.00 10,000.00 63,096.01 20.567% 1,081.41 12,976.96
4 100,000.00 10,000.00 50,119.06 20.567% 859.00 10,307.99
5 100,000.00 10,000.00 39,811.07 20.567% 682.33 8,187.94
6 100,000.00 10,000.00 31,623.13 20.567% 541.99 6,503.93
7 100,000.00 10,000.00 25,119.20 20.567% 430.52 5,166.27
8 100,000.00 10,000.00 19,952.93 20.567% 341.98 4,103.72
9 100,000.00 10,000.00 15,849.21 20.567% 271.64 3,259.71
10 100,000.00 10,000.00 12,589.51 20.567% 215.77 2,589.28

10,000.00 2.51188643151 0.79432823472

100,000.00 3.162277660168
NTIDAD VARIABLE)

VALOR
DEPRECIACION
CONTABLE FINAL
ACUMULADA
PERIODO 1/n
100,000.00 R= 1- (S/C)
20,567.00 79,433.00
36,903.99 63,096.01
49,880.94 50,119.06
60,188.93 39,811.07
68,376.87 31,623.13
74,880.80 25,119.20
80,047.07 19,952.93
84,150.79 15,849.21
87,410.49 12,589.51
89,999.78 10,000.22

20.567% 20.567
 TABLA DE DEPRECIACION
METODO: CRECIENTE (SUMA DE DIGITOS O FACTOR VARIABLE SOBRE CANTIDAD FIJA)

CANTIDAD CANTIDAD
FINAL VALOR DE VALOR DE CANTIDAD FIJA
FACTOR MENSUAL ANUAL
AÑO COSTO SALVAMENTO (C-S)
DEPRECIADA DEPRECIADA
0
1 100,000.00 10,000.00 90,000.00 1/55 136.36 1,636.36
2 100,000.00 10,000.00 90,000.00 2/55 272.73 3,272.73
3 100,000.00 10,000.00 90,000.00 3/55 409.09 4,909.09
4 100,000.00 10,000.00 90,000.00 4/55 545.45 6,545.45
5 100,000.00 10,000.00 90,000.00 5/55 681.82 8,181.82
6 100,000.00 10,000.00 90,000.00 6/55 818.18 9,818.18
7 100,000.00 10,000.00 90,000.00 7/55 954.55 11,454.55
8 100,000.00 10,000.00 90,000.00 8/55 1,090.91 13,090.91
9 100,000.00 10,000.00 90,000.00 9/55 1,227.27 14,727.27
10 100,000.00 10,000.00 90,000.00 10/55 1,363.64 16,363.64

55
RE CANTIDAD FIJA)

DEPRECIACION VALOR
ACUMULADA CONTABLE

100,000.00
1,636.36 98,363.64
4,909.09 95,090.91
9,818.18 90,181.82
16,363.64 83,636.36
24,545.45 75,454.55
34,363.64 65,636.36
45,818.18 54,181.82
58,909.09 41,090.91
73,636.36 26,363.64
90,000.00 10,000.00
 TABLA DE DEPRECIACION
METODO DECRECIENTE (FACTOR O TASA CONSTANTE SOBRE CANTIDAD VARIABLE)
PERIODO CONTABLE DIFERENTE AL DE DEPRECIACION

DEPRECIACION Acumulacion final Valor contable

PERIODO
Parciales Totales Periodo contable Final periodo
0 100,000.00
01-04-89 al 31-12-89 (9meses) 15,425.25 15,425.25 15,425.25 84,574.75
01-01-90 al 31-03-90 (3 meses) 5,141.75
17,394.49 32,819.74 67,180.26
01-04-90 al 31-12-90 (9 meses) 12,252.74
01-01-91 al 31-03-91 (3 meses) 4,084.25
13,816.96 46,636.70 53,363.30
01-04-91 al 31-12-91 (9 meses) 9,732.72
01-01-92 al 31-03-92 (3 meses) 3,244.24
10,975.23 57,611.93 42,388.07
01-04-92 al 31-12-92 (9 meses) 7,730.99
01-01-93 al 31-03-93 (3 meses) 2,577.00
8,717.95 66,329.89 33,670.11
01-04-93 al 31-12-93 (9 meses) 6,140.96
01-01-94 al 31-03-94 (3 meses) 2,046.99
6,924.93 73,254.82 26,745.18
01-04-94 al 31-12-94 (9 meses) 4,877.95
01-01-95 al 31-03-95 (3 meses) 1,625.98
5,500.68 78,755.50 21,244.50
01-04-95 al 31-12-95 (9 meses) 3,874.70
01-01-96 al 31-03-96 (3 meses) 1,291.57
4,369.36 83,124.86 16,875.14
01-04-96 al 31-12-96 (9 meses) 3,077.79
01-01-97 al 31-03-97 (3 meses) 1,025.93
3,470.71 86,595.57 13,404.43
01-04-97 al 31-12-97 (9 meses) 2,444.78
01-01-98 al 31-03-98 (3 meses) 814.93
2,756.89 89,352.46 10,647.54
01-04-98 al 31-12-98 (9 meses) 1,941.96
01-01-99 al 31-03-99 (3 m3ses) 647.32 647.32 89,999.78 10,000.22
 TABLA DE DEPRECIACION
METODO: HORAS TRABAJADAS

Total
Fin Cntidad a Depreciacion Cuotas horas Horas Depreciacion
Tasa anual % Depreciacion
Periodo Depreciar tasa anual trabajadas trabajadas periodo horas
periodo
0
1 100,000.00 3% 3,000.00 3.80 2,500.00 9,500.00 12,500.00
2 100,000.00 3% 3,000.00 3.80 4,500.00 17,100.00 20,100.00
3 100,000.00 3% 3,000.00 3.80 2,000.00 7,600.00 10,600.00
Depreciacion Valor
acumulada contable

100,000.00
12,500.00 87,500.00
32,600.00 67,400.00
43,200.00 56,800.00
 DESCRIPCION DEBE HABER
……….1……….
HERAMIENTAS 50,000.00
BANCOS 50,000.00
Para registrar compra de herramientas
……….2……….
GASTOS DE DEPRECIACION HERRAMIENTAS 20,000.00
HERRAMIENTAS 20,000.00