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Paramonga S.

A es un empresa agroindustrial, por motivos que viene implementando su


contrato de arrendamiento financiero que lleva a cabo con el Banco de Comercio, el cont
17% anual, una cota mensual de S/. 13,000.00, habiendose determinado que el valor de
residual de S/. 1,500.00
Desarrollo
Datos
Valor de la maquinaria
Valor residual
Diracion del contrato (aos)
Cuota mensual
Fecha de inicio
Inters anual
Vida Economica (aos)

S/. 451,291.40
S/. 1,500.00
4
S/. 13,000.00
01.05.15
17%
4

Considerando la cuota mensual de S/. 13,000 se ha determinado que el valor de capital,

Considerando que el valor residual es de S/. 1,500.00 se ha determinado que el valor act

Aplicando el valor actual del capital y el valor actual de la pcion de compra se determina
fijo y los intereses, restableciendo la siguiente programacion de pagos:
Valor actual del capital
Valor residual actual

Periodo
1
2
3
4
5
6
7
8
9
10
11
12
13
14
15
16

Capital
Tasa%
Inters
S/. 451,291.40 0.0141666667
S/.
S/. 444,684.70 0.0141666667
S/.
S/. 437,984.40 0.0141666667
S/.
S/. 431,189.18 0.0141666667
S/.
S/. 424,297.69 0.0141666667
S/.
S/. 417,308.58 0.0141666667
S/.
S/. 410,220.45 0.0141666667
S/.
S/. 403,031.90 0.0141666667
S/.
S/. 395,741.52 0.0141666667
S/.
S/. 388,347.86 0.0141666667
S/.
S/. 380,849.45 0.0141666667
S/.
S/. 373,244.82 0.0141666667
S/.
S/. 365,532.46 0.0141666667
S/.
S/. 357,710.83 0.0141666667
S/.
S/. 349,778.40 0.0141666667
S/.
S/. 341,733.60 0.0141666667
S/.

6,393.29
6,299.70
6,204.78
6,108.51
6,010.88
5,911.87
5,811.46
5,709.62
5,606.34
5,501.59
5,395.37
5,287.63
5,178.38
5,067.57
4,955.19
4,841.23

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

S/. 333,574.82
S/. 325,300.47
S/. 316,908.89
S/. 308,398.43
S/. 299,767.41
S/. 291,014.12
S/. 282,136.82
S/. 273,133.75
S/. 264,003.15
S/. 254,743.19
S/. 245,352.06
S/. 235,827.88
S/. 226,168.77
S/. 216,372.83
S/. 206,438.11
S/. 196,362.65
S/. 186,144.45
S/. 175,781.50
S/. 165,271.74
S/. 154,613.09
S/. 143,803.44
S/. 132,840.66
S/. 121,722.57
S/. 110,446.97
S/. 99,011.63
S/. 87,414.30
S/. 75,652.67
S/. 63,724.41
S/. 51,627.18
S/. 39,358.56
S/. 26,916.14
S/. 14,297.45
S/. 1,500.00

0.0141666667
0.0141666667
0.0141666667
0.0141666667
0.0141666667
0.0141666667
0.0141666667
0.0141666667
0.0141666667
0.0141666667
0.0141666667
0.0141666667
0.0141666667
0.0141666667
0.0141666667
0.0141666667
0.0141666667
0.0141666667
0.0141666667
0.0141666667
0.0141666667
0.0141666667
0.0141666667
0.0141666667
0.0141666667
0.0141666667
0.0141666667
0.0141666667
0.0141666667
0.0141666667
0.0141666667
0.0141666667

S/. 4,725.64
S/. 4,608.42
S/. 4,489.54
S/. 4,368.98
S/. 4,246.70
S/. 4,122.70
S/. 3,996.94
S/. 3,869.39
S/. 3,740.04
S/. 3,608.86
S/. 3,475.82
S/. 3,340.89
S/. 3,204.06
S/. 3,065.28
S/. 2,924.54
S/. 2,781.80
S/. 2,637.05
S/. 2,490.24
S/. 2,341.35
S/. 2,190.35
S/. 2,037.22
S/. 1,881.91
S/. 1,724.40
S/. 1,564.67
S/. 1,402.66
S/. 1,238.37
S/. 1,071.75
S/. 902.76
S/. 731.38
S/. 557.58
S/. 381.31
S/. 202.55
S/. 174,208.60

vos que viene implementando su planta industrial, adquiere una maquinaria, mediante en
con el Banco de Comercio, el contrato tiene una duracion de cuatro aos con un interes del
dose determinado que el valor del activo fjo es de S/. 451,291.40 considerandose un valor

erminado que el valor de capital, es igual a

S/. 450,527.84

e ha determinado que el valor actual es de

S/. 763.56

la pcion de compra se determina el valor presente del activo


acion de pagos:
S/. 450,527.84
S/. 763.56
S/. 451,291.40
Amortizacin
Total
S/. 6,606.71
S/.
S/. 6,700.30
S/.
S/. 6,795.22
S/.
S/. 6,891.49
S/.
S/. 6,989.12
S/.
S/. 7,088.13
S/.
S/. 7,188.54
S/.
S/. 7,290.38
S/.
S/. 7,393.66
S/.
S/. 7,498.41
S/.
S/. 7,604.63
S/.
S/. 7,712.37
S/.
S/. 7,821.62
S/.
S/. 7,932.43
S/.
S/. 8,044.81
S/.
S/. 8,158.77
S/.

IGV
13,000.00
13,000.00
13,000.00
13,000.00
13,000.00
13,000.00
13,000.00
13,000.00
13,000.00
13,000.00
13,000.00
13,000.00
13,000.00
13,000.00
13,000.00
13,000.00

Cuota
S/.
S/.
S/.
S/.
S/.
S/.
S/.
S/.
S/.
S/.
S/.
S/.
S/.
S/.
S/.
S/.

2,340.00
2,340.00
2,340.00
2,340.00
2,340.00
2,340.00
2,340.00
2,340.00
2,340.00
2,340.00
2,340.00
2,340.00
2,340.00
2,340.00
2,340.00
2,340.00

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

15,340.00
15,340.00
15,340.00
15,340.00
15,340.00
15,340.00
15,340.00
15,340.00
15,340.00
15,340.00
15,340.00
15,340.00
15,340.00
15,340.00
15,340.00
15,340.00

S/. 8,274.36
S/. 8,391.58
S/. 8,510.46
S/. 8,631.02
S/. 8,753.30
S/. 8,877.30
S/. 9,003.06
S/. 9,130.61
S/. 9,259.96
S/. 9,391.14
S/. 9,524.18
S/. 9,659.11
S/. 9,795.94
S/. 9,934.72
S/. 10,075.46
S/. 10,218.20
S/. 10,362.95
S/. 10,509.76
S/. 10,658.65
S/. 10,809.65
S/. 10,962.78
S/. 11,118.09
S/. 11,275.60
S/. 11,435.33
S/. 11,597.34
S/. 11,761.63
S/. 11,928.25
S/. 12,097.24
S/. 12,268.62
S/. 12,442.42
S/. 12,618.69
S/. 12,797.45
S/. 1,500.00
###

S/. 13,000.00
S/. 13,000.00
S/. 13,000.00
S/. 13,000.00
S/. 13,000.00
S/. 13,000.00
S/. 13,000.00
S/. 13,000.00
S/. 13,000.00
S/. 13,000.00
S/. 13,000.00
S/. 13,000.00
S/. 13,000.00
S/. 13,000.00
S/. 13,000.00
S/. 13,000.00
S/. 13,000.00
S/. 13,000.00
S/. 13,000.00
S/. 13,000.00
S/. 13,000.00
S/. 13,000.00
S/. 13,000.00
S/. 13,000.00
S/. 13,000.00
S/. 13,000.00
S/. 13,000.00
S/. 13,000.00
S/. 13,000.00
S/. 13,000.00
S/. 13,000.00
S/. 13,000.00
S/. 1,500.00
S/. 625,500.00 S/.

S/. 2,340.00
S/. 2,340.00
S/. 2,340.00
S/. 2,340.00
S/. 2,340.00
S/. 2,340.00
S/. 2,340.00
S/. 2,340.00
S/. 2,340.00
S/. 2,340.00
S/. 2,340.00
S/. 2,340.00
S/. 2,340.00
S/. 2,340.00
S/. 2,340.00
S/. 2,340.00
S/. 2,340.00
S/. 2,340.00
S/. 2,340.00
S/. 2,340.00
S/. 2,340.00
S/. 2,340.00
S/. 2,340.00
S/. 2,340.00
S/. 2,340.00
S/. 2,340.00
S/. 2,340.00
S/. 2,340.00
S/. 2,340.00
S/. 2,340.00
S/. 2,340.00
S/. 2,340.00
S/. 270.00
112,590.00

S/. 15,340.00
S/. 15,340.00
S/. 15,340.00
S/. 15,340.00
S/. 15,340.00
S/. 15,340.00
S/. 15,340.00
S/. 15,340.00
S/. 15,340.00
S/. 15,340.00
S/. 15,340.00
S/. 15,340.00
S/. 15,340.00
S/. 15,340.00
S/. 15,340.00
S/. 15,340.00
S/. 15,340.00
S/. 15,340.00
S/. 15,340.00
S/. 15,340.00
S/. 15,340.00
S/. 15,340.00
S/. 15,340.00
S/. 15,340.00
S/. 15,340.00
S/. 15,340.00
S/. 15,340.00
S/. 15,340.00
S/. 15,340.00
S/. 15,340.00
S/. 15,340.00
S/. 15,340.00
S/. 1,770.00
S/. 738,090.00